Case Name: Rubin Bros. Footwear v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-02-14
Citations: 16 Cust. Ct. 327
Docket Number: No. 6258; Entry No. 741462
Parties: Rubin Bros. Footwear v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 327–327

Head Matter:
Rubin Bros. Footwear v. United States
No. 6258.
Entry No. 741462.
Invoice dated Sao Paulo, Brazil, November 16, 1941.
Entered at New York, N. Y., March 5, 1942.
(Decided February 14, 1946)
No appearance by the plaintiff.
Paul P. Rao, Assistant Attorney General (Samuel D. Spector, special attorney), for the defendant.

Opinion:
Mollison, Judge:
When this appeal for reappraisement was called on the calendar, no appearance was made on behalf of the plaintiff, although duly notified of the time and place thereof.
As this record contains no evidence to warrant a disturbance of the value reported by the appraiser, I find the proper value to be the appraised value.
Judgment will be rendered accordingly.