burden of proof; evidence of value

burden of proof; evidence of value Sec. 116. Section 2635 of title 28 of the United States Code is amended to read as follows: “§ 2635. Burden of proof; evidence of value “ In any matter in the Customs Court: “(a) The decision of the Secretary of the Treasury, or his delegate, is presumed to be correct. The burden to prove otherwise shall rest upon the party challenging a decision. “(b) Where the value of merchandise is in issue: “(1) Reports or depositions of consuls, customs officers, and other officers of the United States and depositions and affidavits of other persons whose attendance cannot reasonably be had, may be admitted in evidence when served upon the opposing party in accordance with the rules of the court. “(2) Price lists and catalogs may be admitted in evidence when duly authenticated, relevant, and material. “(c) The value of merchandise shall be determined from the evidence in the record and that adduced at the trial whether or not the merchandise or samples thereof are available for examination.”