City Lumber Co. v. United States
United States Customs Court · 1968-07-09 · cited 5×
The case involved consolidated appeals challenging the appraisal of imported gray Portland cement from Portugal and the imposition of special dumping duties under the Antidumping Act of 1921. The appraisers at Bridgeport and Philadelphia had determined foreign market values and purchase prices that triggered antidumping duties following a Treasury Department finding of sales at less than fair value and a Tariff Commission determination of injury to a U.S. industry. The court held that the Secretary of the Treasury and the Commission had acted within their statutory authority under section 201 of the Antidumping Act, that the procedural requirements were followed, and that the findings of dumping and injury were supported by substantial evidence. It therefore affirmed the appraisers' returns of value under the Tariff Act of 1930 and the Antidumping Act.