Masson v. United States

U.S. Customs Court

Masson v. United States

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

United States Customs Court·Decided January 9, 1945·No. No. 6083; Entry No. 1797, etc.·Published

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.

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

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