United States Customs Court, 1961

C. H. Powell Co. v. United States

C. H. Powell Co. v. United States
United States Customs Court · Decided March 15, 1961 · Lawkence
46 Cust. Ct. 636
C. H. Powell Co. v. United States

Opinion of the Court

Lawkence, Judge:

When this appeal for a reappraisement was called for hearing, there was no appearance on behalf of plaintiff, and the case was ordered submitted by the court.

An examination of the official record discloses no reason for disturbing the presumptively correct value for the merchandise found by the appraiser.

I, therefore, find and hold the proper dutiable value of the merchandise covered by this appeal to be the value found by the appraiser.

Judgment will be entered accordingly.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.