Case Name: J. D. Smith Inter-Ocean, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-03-09
Citations: 36 Cust. Ct. 546
Docket Number: Reap. Dec. 8558; Entry No. 884601
Parties: J. D. Smith Inter-Ocean, Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 546–546

Head Matter:
(Reap. Dec. 8558)
J. D. Smith Inter-Ocean, Inc. v. United States
Entry No. 884601.
(Decided March 9, 1956)
Plaintiff not represented by counsel.
Warren E. Burger, Assistant Attorney General, for the defendant.

Opinion:
Laweence, Judge:
When the above-enumerated appeal for a reappraisement was called for hearing, there was no appearance on behalf of plaintiff and the case was ordered submitted by the court.
In conformity with the requirements of the statute (28 U. S. C. § 2631), I have examined the record in the appeal before the court and find nothing therein which tends in any way to overcome the presumption of correctness which attaches to the decision of the appraiser. I find and hold, therefore, that the proper values of the merchandise are the values returned by the appraiser.
Judgment will be entered accordingly.