B & D Sales Co. v. United States
This text of 46 Cust. Ct. 688 (B & D Sales 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.
Opinion
When the appeals for a reappraisement enumerated in the schedule attached to and made a part of this decision were called for hearing, no evidence was offered on behalf of plaintiff and the court sua sponte ordered the cases submitted on the record consisting of the official papers.
A review thereof discloses nothing which would tend in any way to overcome the presumption of correctness which attaches to the decision of the appraiser. I find and hold, therefore, that the proper values of the merchandise the subject of said appeals are the values returned by the appraiser. ■
Judgment will be entered accordingly.
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Cite This Page — Counsel Stack
46 Cust. Ct. 688, Counsel Stack Legal Research, https://law.counselstack.com/opinion/b-d-sales-co-v-united-states-cusc-1961.