Masson v. United States

U.S. Customs Court

Masson v. United States

14 Cust. Ct. 287, 1945 Cust. Ct. LEXIS 383

CourtUnited States Customs Court

DecidedJanuary 9, 1945

DocketNo. 6083; Entry No. 1797, etc.

StatusPublished

This text of 14 Cust. Ct. 287 (Masson 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

Masson v. United States, 14 Cust. Ct. 287, 1945 Cust. Ct. LEXIS 383 (cusc 1945).

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Opinion

Cole, Judge:

When these cases were called for hearing at Baltimore, on December 15, 1944, they were submitted by both parties without the introduction of evidence by either side.

An examination of the official record in each case discloses nothing to disturb the value found by the appraiser, which is presumptively [288]*288correct, section 501 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1501).

Accordingly, I find the appraised value in each instance to he the proper dutiable value for the merchandise. Judgment will be rendered accordingly.

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Cole, Judge:

When these cases were called for hearing at Baltimore, on December 15, 1944, they were submitted by both parties without the introduction of evidence by either side.

An examination of the official record in each case discloses nothing to disturb the value found by the appraiser, which is presumptively [288]*288correct, section 501 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1501).

Accordingly, I find the appraised value in each instance to he the proper dutiable value for the merchandise. Judgment will be rendered accordingly.

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Bluebook (online)

14 Cust. Ct. 287, 1945 Cust. Ct. LEXIS 383, Counsel Stack Legal Research, https://law.counselstack.com/opinion/masson-v-united-states-cusc-1945.