Gerhard & Hey Co. v. United States

Laweence, Judge:

The 11 appeals for reappraisement enumerated in schedule “A,” attached to and made a part of this decision, were consolidated for hearing and decision.

*480Said appeals pertain to certain filters, parts thereof, and filtering materials exported from Germany. The merchandise was invoiced at certain per se prices less a stated discount. Entry was made under duress, and the merchandise was appraised on the basis of foreign value, as defined in section 402 (b) of the Tariff Act of 1922 and section 402 (c) of the Tariff Act of 1930, at the same per se prices but less a smaller discount…