Gerhard & Hey Co. v. United States

Eewall, Judge:

This is an application for review of the decision and judgment of the court below, dismissing the appeals enumerated in schedule “A,” hereto attached, on the ground that plaintiff had “failed to supply sufficient evidence upon which to find values based upon cost of production, as defined in section 402 (e) and section 402 (f) of the Tariff Acts of 1922 and 1930, respectively.” Gerhard & Hey Co., Inc. (Philipp Wirih) v. United States, 27 Cust. Ct. 479, Reap. Dec. 8063.

The merchandise involved herein consists of filters and filtering material exported from Germany in 1930, 1931,…