United States Customs Court, 1961

H. T. Kennedy Co. v. United States

H. T. Kennedy Co. v. United States
United States Customs Court · Decided April 5, 1961 · Laweenoe
46 Cust. Ct. 651
H. T. Kennedy Co. v. United States

Opinion of the Court

Laweenoe, Judge:

When the above-enumerated appeal for a re-appraisement was called for hearing, plaintiff moved for submission of the case on the record, and the court so ordered.

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 said 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.