Case Name: James Loudon & Co. (Friedman Bag Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-03-04
Citations: 4 Cust. Ct. 672
Docket Number: No. 4747; Entry No. 11557
Parties: James Loudon & Co. (Friedman Bag Co.) v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 672–672

Head Matter:
James Loudon & Co. (Friedman Bag Co.) v. United States
No. 4747
Entry No. 11557.
Invoice dated Calcutta, India, February 5, 1937.
Certified May 6, 1937.
Entered at Los Angeles, Calif., June 25, 1937.
(Decided March 4, 1940)
Harper & Harper for the plaintiff.
Webster J. Oliver, Assistant Attorney General (Richard F. Weeks, special attorney), for the defendant.

Opinion:
Cline, Judge:
This appeal to reappraisement involves the value of wheat bags imported from Calcutta, India, on May 6, 1937. When the case was called for trial, counsel for the plaintiff and the defendant agreed to submit "on the record as made." It is presumed that counsel intended to submit the case on the papers. There is nothing in the record to overcome the presumption of correctness attaching to the appraiser's action. Therefore the appeal is dismissed.