This appeal is from a decision of the United States Court of International Trade dismissing petitioner’s claim for a refund of customs duties or reliquidation of the entries for automobiles which had regularly entered this country and had subsequently been damaged by flood.

Petitioner’s arguments are adequately treated in the lower court’s opinion No. 85-47, dated April 19, 1985, 608 F.Supp. 651. We affirm on the basis of that opinion.