Roberts v. United States

8 Cust. Ct. 677, 1942 Cust. Ct. LEXIS 697

Opinion

Oliver, Presiding Judge:

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.