Barrie & Desmond, Inc. v. United States

U.S. Customs Court

Barrie & Desmond, Inc. v. United States

8 Cust. Ct. 757, 1942 Cust. Ct. LEXIS 734

CourtUnited States Customs Court

DecidedMay 28, 1942

DocketNo. 5650; Entry No. 708398, etc.

StatusPublished

This text of 8 Cust. Ct. 757 (Barrie & Desmond, Inc. 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

Barrie & Desmond, Inc. v. United States, 8 Cust. Ct. 757, 1942 Cust. Ct. LEXIS 734 (cusc 1942).

Pincite

Opinion

Kincheloe, Judge:

These appeals to reappraisement involve the valuation of certain hanging or wallpaper imported from France.

After a careful examination of all of the evidence contained in this record, I am of the opinion that such record contains no evidence of sufficient probative value to overcome the presumptively correct values found by the appraiser.

I therefore find that the United States value, as that value is defined in section 402 (e) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved and that such values are the values found by the appraiser. Judgment will be rendered accordingly.

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

Kincheloe, Judge:

These appeals to reappraisement involve the valuation of certain hanging or wallpaper imported from France.

After a careful examination of all of the evidence contained in this record, I am of the opinion that such record contains no evidence of sufficient probative value to overcome the presumptively correct values found by the appraiser.

I therefore find that the United States value, as that value is defined in section 402 (e) of the Tariff Act of 1930, is the proper basis for the determination of the value of the merchandise here involved and that such values are the values found by the appraiser. Judgment will be rendered accordingly.

Cite This Page — Counsel Stack

Bluebook (online)

8 Cust. Ct. 757, 1942 Cust. Ct. LEXIS 734, Counsel Stack Legal Research, https://law.counselstack.com/opinion/barrie-desmond-inc-v-united-states-cusc-1942.