Case Name: Pacific Customs Brokerage Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-07-10
Citations: 5 Cust. Ct. 490
Docket Number: No. 4976; Entry No. V 1036
Parties: Pacific Customs Brokerage Co. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 490–490

Head Matter:
Pacific Customs Brokerage Co. v. United States
No. 4976.
Entry No. V 1036.
Invoice dated Moncton, N. B., Canada, December 27, 1938.
Certified December 30, 1938.
Entered at Vanceboro, Maine, December 30, 1938.
(Decided July 10, 1940)
No appearance by plaintiff.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
TilsoN, Judge:
When this case was called for a bearing at Portland, Maine, on May 28, 1940, there was no appearance by the plaintiff, either in person or by attorney. Counsel for the defendant moved to dismiss the case on the ground there was no evidence upon which to base any value other than that found by the appraiser.
Following the authorities cited in Abstract 15400 I hereby dismiss this appeal for the reason that there is no evidence before me upon which I can find any value other than that found by the appraiser. Judgment will be rendered accordingly.