Heemsoth Kerner Corp. v. United States

U.S. Customs Court

Heemsoth Kerner Corp. v. United States

42 Cust. Ct. 609

CourtUnited States Customs Court

DecidedApril 21, 1959

DocketReap. Dec. 9398; Entry No. 803490, etc.

StatusPublished

This text of 42 Cust. Ct. 609 (Heemsoth Kerner 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

Heemsoth Kerner Corp. v. United States, 42 Cust. Ct. 609 (cusc 1959).

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Opinion

Lawrence, Judge:

When the appeals for a reappraisement enumerated in the schedule, attached to and made part of this decision, were 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.

[610]*610I, therefore, fiad and hold the proper dutiable value of the merchandise covered by said appeals to be the value found by the appraiser.

Judgment will be entered accordingly.

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Lawrence, Judge:

When the appeals for a reappraisement enumerated in the schedule, attached to and made part of this decision, were 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.

[610]*610I, therefore, fiad and hold the proper dutiable value of the merchandise covered by said appeals to be the value found by the appraiser.

Judgment will be entered accordingly.

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Bluebook (online)

42 Cust. Ct. 609, Counsel Stack Legal Research, https://law.counselstack.com/opinion/heemsoth-kerner-corp-v-united-states-cusc-1959.