United States v. Getz Bros.

Smith, Judge,

delivered tbe opinion of tbe court:. Tbe issue to be determined in this appeal is whether, as a matter of law, there is substantial evidence in the record to support the lower court’s finding of export value under either section 402(b) or section 402a (d) of the Tariff Act of 1930, as amended.1

This issue arises in the present appeal by (the Government from the decision and judgment of the United States Customs Court, Third Division, Appellate Term,2 affirming the decision and judgment of the trial judge in reappraisement.3 A number of appeals for reappraise*13ment were consolidated,…