Case Name: Hugo A. Asbach v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-07-16
Citations: 19 Cust. Ct. 219
Docket Number: No. 7338; Entry No. Bag. Dec. 908612
Parties: Hugo A. Asbach v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 219–219

Head Matter:
Hugo A. Asbach v. United States
No. 7338.
Entered at New York, N. Y., February 11, 1947.
Entry No. Bag. Dec. 908612.
(Decided July 16, 1947)
Arthur Stoll for the plaintiff.
Paul P. Rao, Assistant Attorney General (Samuel D. S-pedor, special attorney), for the defendant.

Opinion:
Oliyee, Presiding Judge:
This appeal for reappraisement involves the dutiable value of a gold bracelet imported by the plaintiff, a passenger arriving on the S. S. Marine Perch on February 11, 1947.
The article in question was entered on a baggage declaration and appraised at a valuation of $2,000, which amount was higher than its declared value.
Upon the trial it was agreed between counsel for the respective parties that the value of this bracelet was only $750.
I therefore find the correct dutiable value of the bracelet in issue to be $750.
Judgment will be rendered accordingly.