Railway Express Agency, Inc. v. United States

U.S. Customs Court

Railway Express Agency, Inc. v. United States

65 Cust. Ct. 757, 1970 Cust. Ct. LEXIS 2983

CourtUnited States Customs Court

DecidedDecember 2, 1970

DocketR.D. 11728; Entry Nos. 1127, etc.

StatusPublished

This text of 65 Cust. Ct. 757 (Railway Express Agency, Inc. 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

Railway Express Agency, Inc. v. United States, 65 Cust. Ct. 757, 1970 Cust. Ct. LEXIS 2983 (cusc 1970).

Pincite

Opinion

Ford, Judge:

Tbe appeals for reapparisement set forth in schedule “A,” annexed hereto and made a part hereof were submitted for decision on certain papers offered by plaintiff and a report of a Treasury representative offered by defendant.

Upon the record as made herein, I find no evidence which would overcome the statutory presumption attaching to the appraisement.

I find as matters of fact:

1. The merchandise consists of sport shirts exported from Italy.

2. The shirts, composed of cotton and wool, were appraised at lira 2032 each.

3. The shirts composed of wool and rayon were appraised at lira 2610 each.

I conclude as matters of law:

1. Plaintiff failed to overcome the presumptively correct values found by the appraising officer.

2. The appraised values are the proper dutiable values. Judgment will be entered accordingly.

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