West End Auto Wrecking Co. v. United States

Opinion by

Wilson, J.

The merchandise was invoiced at $12.50 each, United States currency; entered at the same price, plus 8 percent sales tax, packed; and appraised at $38.65 each, Canadian currency, less 30 percent, packed. In an *268appeal for reappraisement, the court held that the presumption of correctness attaching to the appraiser’s finding of value had not been overcome and, accordingly, found the value of the merchandise to be that reported by the appraiser. (West End Auto Wrecking Co., Inc. v. United States, 26 Cust. Ct. 485, Reap. Dec. 7928, affirmed in Same v. Same, 31 Cust. Ct. 465,…