Roberts v. United States
This text of 8 Cust. Ct. 677 (Roberts 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.
Opinion
Counsel for the respective parties hereto have submitted this appeal to reappraisement without the introduction of any evidence. The record is also barren of any facts which would justify the finding of any value other than the presumptively correct appraised value.
I therefore find the correct value of the involved merchandise to be the value found by the appraiser. Judgment will be rendered accordingly.
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Cite This Page — Counsel Stack
8 Cust. Ct. 677, 1942 Cust. Ct. LEXIS 697, Counsel Stack Legal Research, https://law.counselstack.com/opinion/roberts-v-united-states-cusc-1942.