Case Name: Samuel Shapiro & Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-11-02
Citations: 43 Cust. Ct. 522
Docket Number: Reap. Dec. 9529; Entry Nos. 2914; 3075; 2851
Parties: Samuel Shapiro & Co., Inc. v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 43
Pages: 522–522

Head Matter:
(Reap. Dec. 9529)
Samuel Shapiro & Co., Inc. v. United States
Entry Nos. 2914; 3075; 2851.
(Decided November 2, 1959)
Wallace & Schwartz for tbe plaintiff.
George Cochran Dowd, Assistant Attorney General, for tbe defendant.

Opinion:
Wilson, Judge:
These appeals to reappraisement have been submitted for decision, without introducing any evidence.
There is nothing in the record before the court to overcome the presumption of correctness that attaches to the appraiser's action with respect to the value found for appraisement.
I, therefore, find and hold that the value of the merchandise herein is the value found by the appraiser.
Judgment will be entered accordingly.