Samuel Shapiro & Co. v. United States

U.S. Customs Court

Samuel Shapiro & Co. v. United States

42 Cust. Ct. 550

CourtUnited States Customs Court

DecidedMarch 3, 1959

DocketReap. Dec. 9337; Entry No. 8135

StatusPublished

This text of 42 Cust. Ct. 550 (Samuel Shapiro & Co. 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

Samuel Shapiro & Co. v. United States, 42 Cust. Ct. 550 (cusc 1959).

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Opinion

Lawrence, Judge:

There was no appearance on behalf of plaintiff when the above-enumerated appeal for a reappraisement was called for hearing. The court thereupon ordered the case submitted.

It is provided by the rules of the court that, in such an instance, after the opposite party has had an opportunity to present evidence on the issues, the case may be decided by the court on the record before it.

Accordingly, I have examined the record in the present appeal for a reappraisement and find nothing therein which tends in any way to [551]*551overcome the presumption of correctness which attaches to the decision of the appraiser. I find and hold, therefore, that the proper value of the merchandise is the value returned by the appraiser.

Judgment will be entered accordingly.

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Lawrence, Judge:

There was no appearance on behalf of plaintiff when the above-enumerated appeal for a reappraisement was called for hearing. The court thereupon ordered the case submitted.

It is provided by the rules of the court that, in such an instance, after the opposite party has had an opportunity to present evidence on the issues, the case may be decided by the court on the record before it.

Accordingly, I have examined the record in the present appeal for a reappraisement and find nothing therein which tends in any way to [551]*551overcome the presumption of correctness which attaches to the decision of the appraiser. I find and hold, therefore, that the proper value of the merchandise is the value returned by the appraiser.

Judgment will be entered accordingly.

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Bluebook (online)

42 Cust. Ct. 550, Counsel Stack Legal Research, https://law.counselstack.com/opinion/samuel-shapiro-co-v-united-states-cusc-1959.