Intra-Mar Transport Corp. v. United States

38 Cust. Ct. 669

Opinion

Lawrence, Judge:

When the above-enumerated appeals for a reappraisement were called for hearing, plaintiff submitted the cases on the record consisting of the official papers.

An examination of the record before the court discloses nothing which would tend to overcome the presumption of correctness which attaches to the decision of the appraiser. I find and hold, therefore, that the proper values of the merchandise are the values returned by the appraiser.

Judgment will be entered accordingly.