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Holguin v. United States

5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3241
United States Customs Court·Decided October 2, 1940·No. No. 5015; Entry No. 334·Published

Opinion

Dallinger, Judge:

At the hearing of this appeal to reappraisement the plaintiff appeared but offered no competent evidence to overcome the presumption of correctness attached to the appraised values. I therefore find the proper dutiable values of the involved merchandise to be the values returned by the appraiser. Judgment will be rendered accordingly.

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Holguin v. United States, 5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3241 (cusc 1940).

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