Gehrig Hoban & Co. v. United States

Foed, Judge:

This is an action to review the decision and judgment of a single judge sitting in reappraisement which was reported as Gehrig Hoban & Co., Inc. v. United States, 54 Cust. Ct. 613, Reap. *728Dec. 10947. The trial judge found the value contended for by the defendant, appellee herein, on the basis of cost of production, as defined in section 402a (f) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1956, 91 Treas. Dec. 295, T.D. 54165.

The parties have agreed that the merchandise involved herein is identified on the final list published by the Secretary of the…