Brother Intnl. Corp. v. United States

U.S. Customs Court

Brother Intnl. Corp. v. United States

44 Cust. Ct. 598

CourtUnited States Customs Court

DecidedMarch 8, 1960

DocketReap. Dec. 9626; Entry No. 87085

StatusPublished

This text of 44 Cust. Ct. 598 (Brother Intnl. Corp. 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

Brother Intnl. Corp. v. United States, 44 Cust. Ct. 598 (cusc 1960).

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Opinion

Lawrence, Judge:

There was no appearance on behalf of plaintiffs when the above-enumerated appeal for a reappraisement was called for hearing. The court thereupon ordered the case submitted.

It is provided by the rules of the court that, in such an instance, after the opposite party has had an opportunity to present evidence on the issues, the case may be decided by the court on the record before it.

[599]*599Accordingly, I have examined tlie record in the present appeal for a 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 find and hold, therefore, that the proper value of the merchandise is the value returned by the appraiser.

Judgment will be entered accordingly.

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Lawrence, Judge:

There was no appearance on behalf of plaintiffs when the above-enumerated appeal for a reappraisement was called for hearing. The court thereupon ordered the case submitted.

It is provided by the rules of the court that, in such an instance, after the opposite party has had an opportunity to present evidence on the issues, the case may be decided by the court on the record before it.

[599]*599Accordingly, I have examined tlie record in the present appeal for a 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 find and hold, therefore, 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)

44 Cust. Ct. 598, Counsel Stack Legal Research, https://law.counselstack.com/opinion/brother-intnl-corp-v-united-states-cusc-1960.