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

United States Customs Court·Decided February 3, 1948·No. No. 7527; Entry No. 747335·Published

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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

Pincite

20 Cust. Ct. 375 (Anco Watch Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.