Case ID: cust-ct_5/html/0490-02.html
Source: Caselaw Access Project
Author: {"author": "TilsoN, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Henry C. Haskell v. United States
    No. 4977.
    Entry No. 9.
    Invoice dated Halifax, N. S., August 1, 1939.
    Certified August 2, 1939.
    Entered at Portland, Maine, August 12, 1939.
    (Decided July 10, 1940)
    Plaintiff not represented by counsel.
    
      Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.
   TilsoN, Judge:

The evidence offered at the trial of this case at Portland, Maine, on May 28, 1940, is wholly insufficient to overcome the presumption of correctness attaching to the presumptively correct values found by the appraiser. I therefore find that the proper dutiable value of the merchandise covered by this appeal is the value found by the appraiser. Judgment will be rendered accordingly.