Chase Leavitt & Co. v. United States

U.S. Customs Court

Chase Leavitt & Co. v. United States

5 Cust. Ct. 486, 1940 Cust. Ct. LEXIS 3198

United States Customs Court·Decided July 9, 1940·No. No. 4972; Entry No. 46·Published

Opinion

Tilson, Judge:

This case was tried and submitted at Portland, Maine, on May 28, 1940. A careful examination of the evidence adduced at that time convinces me that the same is not sufficient to establish any value different from that found by the appraiser. I, therefore, find that the proper dutiable value of the merchandise covered by this appeal is the value found by the appraiser. Judgment will be rendered accordingly.

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Tilson, Judge:

This case was tried and submitted at Portland, Maine, on May 28, 1940. A careful examination of the evidence adduced at that time convinces me that the same is not sufficient to establish any value different from that found by the appraiser. I, therefore, find that the proper dutiable value of the merchandise covered by this appeal is the value found by the appraiser. Judgment will be rendered accordingly.

Chase Leavitt & Co. v. United States, 5 Cust. Ct. 486, 1940 Cust. Ct. LEXIS 3198 (cusc 1940).

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