Anco Watch Co. v. United States

U.S. Customs Court

Anco Watch Co. v. United States

20 Cust. Ct. 375, 1948 Cust. Ct. LEXIS 362

CourtUnited States Customs Court

DecidedFebruary 3, 1948

DocketNo. 7527; Entry No. 747335

StatusPublished

This text of 20 Cust. Ct. 375 (Anco Watch Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Anco Watch Co. v. United States, 20 Cust. Ct. 375, 1948 Cust. Ct. LEXIS 362 (cusc 1948).

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Opinion

Lawhence, Judge:

When this appeal for reappraisement was called for hearing, there was no appearance on behalf of the appealing party.

Under rule 6 of this court, where there is no appearance in a case when it is called “it shall be deemed submitted, and shall be decided by the court on the record as it appears therein.”

I have examined the record in this appeal for reappraisement and find nothing therein which tends in any way to overcome the presumption of correctness which attaches to the decision of the appraiser. I, therefore, find that the proper value of the merchandise is the value returned by the appraiser.

Judgment will be entered accordingly.

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Lawhence, Judge:

When this appeal for reappraisement was called for hearing, there was no appearance on behalf of the appealing party.

Under rule 6 of this court, where there is no appearance in a case when it is called “it shall be deemed submitted, and shall be decided by the court on the record as it appears therein.”

I have examined the record in this appeal for reappraisement and find nothing therein which tends in any way to overcome the presumption of correctness which attaches to the decision of the appraiser. I, therefore, find that the proper value of the merchandise is the value returned by the appraiser.

Judgment will be entered accordingly.

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Bluebook (online)

20 Cust. Ct. 375, 1948 Cust. Ct. LEXIS 362, Counsel Stack Legal Research, https://law.counselstack.com/opinion/anco-watch-co-v-united-states-cusc-1948.