Case: William H. Masson v. United States
Abbreviation: Masson v. United States
Decision Date: 1945-01-09
Docket Number: No. 6083; Entry No. 1797, etc.
Citation: 14 Cust. Ct. 287
Volume: 14
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: William H. Masson v. United States
Judges: 
Pages: 287–288

Head Matter:
William H. Masson v. United States
No. 6083.
Invoices dated Roubaix, France, September 28, 1939, etc.
Certified October 3, 1939, etc.
Entered at Baltimore, Md., November 30, 1939, etc.
Entry No. 1797, etc.
(Decided January 9, 1945)
Tompkins & Tompkins (J. Stuart Tompkins of counsel) for the plaintiff.
Paul P. Rao, Assistant Attorney General (Daniel I. Auster and Dorothy C. Bennett, special attorneys), for the defendant.

Opinion:
Cole, Judge:
When these cases were called for hearing at Baltimore, on December 15, 1944, they were submitted by both parties without the introduction of evidence by either side.
An examination of the official record in each case discloses nothing to disturb the value found by the appraiser, which is presumptively correct, section 501 of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1501).
Accordingly, I find the appraised value in each instance to he the proper dutiable value for the merchandise. Judgment will be rendered accordingly.