Case: B & D Sales Co., Inc. v. United States
Abbreviation: B & D Sales Co. v. United States
Decision Date: 1961-05-24
Docket Number: Reap. Dec. 10004; Entry Nos. 95402; 100214; 106088
Citation: 46 Cust. Ct. 688
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: B & D Sales Co., Inc. v. United States
Judges: 
Pages: 688–688

Head Matter:
(Reap. Dec. 10004)
B & D Sales Co., Inc. v. United States
Entry Nos. 95402; 100214; 106088.
(Decided May 24, 1961)
Barnes, Richardson & Colburn for the plaintiff.
William H. Orrialc, Jr., Assistant Attorney General, for the defendant.

Opinion:
LawheNCe, Judge:
When the appeals for a reappraisement enumerated in the schedule attached to and made a part of this decision were called for hearing, no evidence was offered on behalf of plaintiff and the court sua sponte ordered the cases submitted on the record consisting of the official papers.
A review thereof discloses nothing which would tend 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 the subject of said appeals are the values returned by the appraiser.
Judgment will be entered accordingly.