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

Oliver, Chief Judge:

In this proceeding, we review the decision of Donlon, J., reported as A. N. Deringer, Inc., et al. v. United States, 51 Cust. Ct. 475, Reap. Dec. 10634, which involved various types of steam traps, exported from Canada over the period of years from 1951 through 1956. There are 1,392 consolidated appeals for reap-praisement involved, covering entries that were made at different ports along the Canadian border, as shown on schedule “A,” hereto attached and made a part hereof.

Appraisement of the merchandise was made on the basis of cost of production, defined in section…