Accurate Millinery Co. v. United States

U.S. Customs Court

Accurate Millinery Co. v. United States

24 Cust. Ct. 486, 1950 Cust. Ct. LEXIS 2013

CourtUnited States Customs Court

DecidedJune 7, 1950

DocketNo. 54388; petition 6755-R (New York)

StatusPublished

This text of 24 Cust. Ct. 486 (Accurate Millinery Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Accurate Millinery Co. v. United States, 24 Cust. Ct. 486, 1950 Cust. Ct. LEXIS 2013 (cusc 1950).

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Opinion

Opinion by

Oliver, C. J.

The particular item in question was entered at 2.15 Swiss francs per piece, which was the invoice price, and it was appraised at 2.25 Swiss francs per piece. The other items on the invoice were appraised on the basis of the invoice values. Petitioner’s import manager testified that prior to entry she instructed the customs broker to submit the invoice to the examiner for information as to the value of the merchandise, and that she did not have any information of a price higher than the invoice or purchase price. On the record presented it was held that there was no intention to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Oliver, C. J.

The particular item in question was entered at 2.15 Swiss francs per piece, which was the invoice price, and it was appraised at 2.25 Swiss francs per piece. The other items on the invoice were appraised on the basis of the invoice values. Petitioner’s import manager testified that prior to entry she instructed the customs broker to submit the invoice to the examiner for information as to the value of the merchandise, and that she did not have any information of a price higher than the invoice or purchase price. On the record presented it was held that there was no intention to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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24 Cust. Ct. 486, 1950 Cust. Ct. LEXIS 2013, Counsel Stack Legal Research, https://law.counselstack.com/opinion/accurate-millinery-co-v-united-states-cusc-1950.