International Seaway Trading Corp. v. United States

When these two appeals for reappraisement were called for hearing plaintiff offered no testimony and submitted the cases upon the records.

An examination of the records in the appeals before the court discloses nothing which tends in any way to overcome the presumption of correctness which attaches to the decision of the appraiser. I find and hold, therefore, that the proper values of the imports are the values returned by the appraiser.

Judgment will be entered accordingly.