Case Name: Garod Radio Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1960-09-27
Citations: 45 Cust. Ct. 491
Docket Number: Reap. Dec. 9786; Entry Nos. 721604; 739565
Parties: Garod Radio Corporation v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 45
Pages: 491–491

Head Matter:
(Reap. Dec. 9786)
Garod Radio Corporation v. United States
Entry Nos. 721604; 739565.
(Decided September 27, 1960)
Barnes, Richardson & Colburn fov the plaintiff.
George Coohran Doub, Assistant Attorney General, for the defendant.

Opinion:
Lawrence, Judge:
When the above-enumerated appeals for a re-appraisement were called for hearing, plaintiff offered no testimony but submitted the cases on the records before the court.
An examination of the official papers 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 these appeals to be the value found by the appraiser.
Judgment will be entered accordingly.