Cohen v. United States

U.S. Customs Court

Cohen v. United States

44 Cust. Ct. 580

CourtUnited States Customs Court

DecidedFebruary 25, 1960

DocketReap. Dec. 9611; Entry No. 894268

StatusPublished

This text of 44 Cust. Ct. 580 (Cohen 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

Cohen v. United States, 44 Cust. Ct. 580 (cusc 1960).

Pincite

Opinion

Lawrence, Judge:

When the above-enumerated appeal for a reap-praisement was called for hearing, there was no appearance on behalf of plaintiff.

An examination of the official record discloses no reason for disturbing the presumptively correct value for the merchandise found by the appraiser.

I, therefore, find and hold the proper dutiable value of the merchandise covered by said appeal to be the value found by the appraiser.

Judgment will be entered accordingly.

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Lawrence, Judge:

When the above-enumerated appeal for a reap-praisement was called for hearing, there was no appearance on behalf of plaintiff.

An examination of the official record discloses no reason for disturbing the presumptively correct value for the merchandise found by the appraiser.

I, therefore, find and hold the proper dutiable value of the merchandise covered by said appeal to be the value found by the appraiser.

Judgment will be entered accordingly.

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Bluebook (online)

44 Cust. Ct. 580, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cohen-v-united-states-cusc-1960.