Case Name: J. S. Holguin v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-10-02
Citations: 5 Cust. Ct. 533
Docket Number: No. 5015; Entry No. 334
Parties: J. S. Holguin v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 533–534

Head Matter:
J. S. Holguin v. United States
No. 5015.
Invoice dated Tlaquepeque, Mexico, August 28, 1939.
Entered at El Paso, Tex., September 6, 1939.
Entry No. 334.
(Decided October 2, 1940)
Plaintiff not represented by counsel.
Webster J. Oliver, Assistant Attorney General (Joseph E. Weil, special attorney), for the defendant.

Opinion:
Dallinger, Judge:
At the hearing of this appeal to reappraisement the plaintiff appeared but offered no competent evidence to overcome the presumption of correctness attached to the appraised values. I therefore find the proper dutiable values of the involved merchandise to be the values returned by the appraiser. Judgment will be rendered accordingly.