United States v. Cox & Fahner

DISSENTING OPINION

Eicwall, Judge:

I am unable to agree with the opinion of the majority in this case, for the following reasons.

Judge Tilson in his decision held that no foreign value existed for these or similar steel bars for the reason that the market in Germany for this merchandise was restricted and that no similar merchandise was sold in Germany for home consumption. He further held that although such steel bars might have been offered at different prices on the same day, he was not precluded from using evidence of such offers in finding a value for the merchandise. Certain unrestricted…