Case: Royal Hair Pin Corp. v. United States
Abbreviation: Royal Hair Pin Corp. v. United States
Decision Date: 1956-09-07
Docket Number: Reap. Dec. 8637; Entry No. 964730
Citation: 37 Cust. Ct. 497
Volume: 37
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Royal Hair Pin Corp. v. United States
Judges: 
Pages: 497–497

Head Matter:
(Reap. Dec. 8637)
Entry No. 964730, etc.
Royal Hair Pin Corp. v. United States
(Decided September 7, 1956)
Sylvan Schwartz for the plaintiff.
George Cochran Doub, Assistant' Attorney General, (Daniel I. Auster, trial attorney), for the defendant.

Opinion:
Lawrence, Judge:
The appeals for a reappraisement enumerated in schedule "A," attached to and made part of the decision herein, were filed against the decision of the appraiser in appraising the sewing-machine needles covered thereby for dutiable purposes.
When these cases came on for trial, there was no appearance on behalf of plaintiff, and the court ordered the cases submitted.
In conformity with the requirements of the statute (28 U. S. C. § 2631), I have examined the records in the appeals for a reappraisement 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 that the proper values of the merchandise are the values returned by the appraiser.
Judgment will be entered accordingly.