United States v. A. N. Deringer, Inc.

Donlon, Judge:

Appellee (plaintiff below) appealed for the re-appraisement of certain doors, constructed with patented ventilation, which were imported from Canada at Rouses Point, N.Y. The trial judge, from whose decision the Government has taken this appeal, found on the evidence of record that there was neither a foreign value nor an export value for such or similar merchandise, nor any United States value for such or similar merchandise. Accordingly, the trial judge held that the appraisement of these doors should be on the basis of the cost of their production, and he found the values of…