Case Name: Henry C. Haskell v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-07-10
Citations: 5 Cust. Ct. 490
Docket Number: No. 4977; Entry No. 9
Parties: Henry C. Haskell v. United States
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 490–490

Head Matter:
Henry C. Haskell v. United States
No. 4977.
Entry No. 9.
Invoice dated Halifax, N. S., August 1, 1939.
Certified August 2, 1939.
Entered at Portland, Maine, August 12, 1939.
(Decided July 10, 1940)
Plaintiff not represented by counsel.
Webster J. Oliver, Assistant Attorney General (Daniel I. Auster, special attorney), for the defendant.

Opinion:
TilsoN, Judge:
The evidence offered at the trial of this case at Portland, Maine, on May 28, 1940, is wholly insufficient to overcome the presumption of correctness attaching to the presumptively correct values 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.