Case ID: cust-ct_33/html/0531-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Ford, Judge:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(Reap. Dec. 8346)
    John I. Carney v. United States
    Appraisement entry No. 20.
    (Decided October 14, 1954)
    Plaintiff not represented by counsel.
    
      Warren E. Burger, Assistant Attorney General (Mollie Strum, trial .attorney), for the defendant.
   Ford, Judge:

This appeal involves the proper dutiable value of one Zephyr automobile which was appraised at the port of Los Angeles, Calif., at a value of $1,400. The record indicates that this automobile had been driven a distance of approximately 7,000 miles when imported and that the original purchase price was $1,514.80. The record also indicates an admission on the part of Government officials that the value at which this automobile was appraised was too high by at least $200.

Based upon the rather meager record before me, I find the proper dutiable value of the involved automobile to be $1,200. Judgment will be rendered accordingly.