Holguin v. United States
5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3241
This text of 5 Cust. Ct. 533 (Holguin 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
Holguin v. United States, 5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3241 (cusc 1940).
Opinion
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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Bluebook (online)
5 Cust. Ct. 533, 1940 Cust. Ct. LEXIS 3241, Counsel Stack Legal Research, https://law.counselstack.com/opinion/holguin-v-united-states-cusc-1940.