Westfeldt Bros. v. United States

U.S. Customs Court

Westfeldt Bros. v. United States

32 Cust. Ct. 587, 1954 Cust. Ct. LEXIS 2199

CourtUnited States Customs Court

DecidedFebruary 4, 1954

DocketReap. Dec. 8288; Entry No. 243, etc.

StatusPublished

This text of 32 Cust. Ct. 587 (Westfeldt Bros. 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

Westfeldt Bros. v. United States, 32 Cust. Ct. 587, 1954 Cust. Ct. LEXIS 2199 (cusc 1954).

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Opinion

Ekwall, Judge:

These appeals for reappraisement relate to importations of chocolate imported from Cuba, and entered at the port of New Orleans, La. They have been submitted without evidence other than that contained in the official papers. Upon the record I find that the presumption of correctness attaching to the appraiser’s finding of value has not been overcome. I therefore find that the proper value in each case is the value found by the appraiser.

Judgment will be rendered accordingly.

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Ekwall, Judge:

These appeals for reappraisement relate to importations of chocolate imported from Cuba, and entered at the port of New Orleans, La. They have been submitted without evidence other than that contained in the official papers. Upon the record I find that the presumption of correctness attaching to the appraiser’s finding of value has not been overcome. I therefore find that the proper value in each case is the value found by the appraiser.

Judgment will be rendered accordingly.

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Bluebook (online)

32 Cust. Ct. 587, 1954 Cust. Ct. LEXIS 2199, Counsel Stack Legal Research, https://law.counselstack.com/opinion/westfeldt-bros-v-united-states-cusc-1954.