Case Name: Chase Leavitt & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-07-09
Citations: 5 Cust. Ct. 486
Docket Number: No. 4972; Entry No. 46
Parties: Chase Leavitt & Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 486–487

Head Matter:
Chase Leavitt & Co. v. United States
No. 4972.
Entry No. 46.
Invoice dated Tiverton, N. S., October 28, 1939.
Entered at Portland, Maine, November 3, 1939.
(Decided July 9, 1940)
Plaintiffs not represented by counsel.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special at•torney), for the defendant.

Opinion:
Tilson, Judge:
This case was tried and submitted at Portland, Maine, on May 28, 1940. A careful examination of the evidence adduced at that time convinces me that the same is not sufficient to establish any value different from that found by the appraiser. I, therefore, find that the proper dutiable value of the merchandise covered by this appeal is the value found by the appraiser. Judgment will be rendered accordingly.