Royal Hair Pin Corp. v. United States

37 Cust. Ct. 497
CourtUnited States Customs Court
DecidedSeptember 7, 1956
DocketReap. Dec. 8637; Entry No. 964730
StatusPublished

This text of 37 Cust. Ct. 497 (Royal Hair Pin Corp. 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
Royal Hair Pin Corp. v. United States, 37 Cust. Ct. 497 (cusc 1956).

Opinion

Lawrence, Judge:

The appeals for a reappraisement enumerated in schedule “A,” attached to and made part of the decision herein, were filed against the decision of the appraiser in appraising the sewing-machine needles covered thereby for dutiable purposes.

When these cases came on for trial, there was no appearance on behalf of plaintiff, and the court ordered the cases submitted.

In conformity with the requirements of the statute (28 U. S. C. § 2631), I have examined the records in the appeals for a reappraisement before the court and find nothing therein which tends in any way to overcome the presumption of correctness which attaches to the decision of the appraiser. I find, and hold that the proper values of the merchandise are the values returned by the appraiser.

Judgment will be entered accordingly.

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37 Cust. Ct. 497, Counsel Stack Legal Research, https://law.counselstack.com/opinion/royal-hair-pin-corp-v-united-states-cusc-1956.