P. John Hanrahan, Inc. v. United States

U.S. Customs Court

P. John Hanrahan, Inc. v. United States

40 Cust. Ct. 832

United States Customs Court·Decided May 19, 1958·No. Reap. Dec. 9154; Entry No. 826782-1/2·Published

Opinion

DoüsíloN, Judge:

This appeal to reappraisement has been submitted for decision, without introducing any evidence.

There is nothing in the record before the court to overcome the presumption of correctness that attaches to the appraiser’s action with respect to the value found for appraisement.

I, therefore/find and hold that the value of the merchandise herein is the value found by the appraiser.

Judgment will be entered accordingly.

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DoüsíloN, Judge:

This appeal to reappraisement has been submitted for decision, without introducing any evidence.

There is nothing in the record before the court to overcome the presumption of correctness that attaches to the appraiser’s action with respect to the value found for appraisement.

I, therefore/find and hold that the value of the merchandise herein is the value found by the appraiser.

Judgment will be entered accordingly.

P. John Hanrahan, Inc. v. United States, 40 Cust. Ct. 832 (cusc 1958).

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40 Cust. Ct. 832 (P. John Hanrahan, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.