Samuel Shapiro & Co. v. United States

43 Cust. Ct. 522

United States Customs Court·Decided November 2, 1959·No. Reap. Dec. 9529; Entry Nos. 2914; 3075; 2851·Published

Opinion

Wilson, Judge:

These appeals to reappraisement have been submitted for decision, without introducing any evidence.

There is nothing in the record before the court to overcome the presumption of correctness that attaches to the appraiser’s action with respect to the value found for appraisement.

I, therefore, find and hold that the value of the merchandise herein is the value found by the appraiser.

Judgment will be entered accordingly.

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Wilson, Judge:

These appeals to reappraisement have been submitted for decision, without introducing any evidence.

There is nothing in the record before the court to overcome the presumption of correctness that attaches to the appraiser’s action with respect to the value found for appraisement.

I, therefore, find and hold that the value of the merchandise herein is the value found by the appraiser.

Judgment will be entered accordingly.

Samuel Shapiro & Co. v. United States, 43 Cust. Ct. 522 (cusc 1959).

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