Case Name: Westfeldt Brothers v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-02-04
Citations: 32 Cust. Ct. 587
Docket Number: Reap. Dec. 8288; Entry No. 243, etc.
Parties: Westfeldt Brothers v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 587–588

Head Matter:
(Reap. Dec. 8288)
Westfeldt Brothers v. United States
Entry No. 243, etc.
(Decided February 4, 1954)
Barnes, Richardson & Colburn for the plaintiff.
Warren E. Burger, Assistant Attorney General, for the defendant.

Opinion:
Ekwall, Judge:
These appeals for reappraisement relate to importations of chocolate imported from Cuba, and entered at the port of New Orleans, La. They have been submitted without evidence other than that contained in the official papers. Upon the record I find that the presumption of correctness attaching to the appraiser's finding of value has not been overcome. I therefore find that the proper value in each case is the value found by the appraiser.
Judgment will be rendered accordingly.