B. A. McKenzie & Co. v. United States

U.S. Customs Court

B. A. McKenzie & Co. v. United States

23 Cust. Ct. 209, 1949 Cust. Ct. LEXIS 1065

CourtUnited States Customs Court

DecidedNovember 21, 1949

DocketNo. 53728; petition 6710-R (Tacoma)

StatusPublished

This text of 23 Cust. Ct. 209 (B. A. McKenzie & 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.

Bluebook

B. A. McKenzie & Co. v. United States, 23 Cust. Ct. 209, 1949 Cust. Ct. LEXIS 1065 (cusc 1949).

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Opinion

Opinion by

Cline, J.

At the trial the customs broker testified that he had consulted the appraiser as to the proper entered value but that he (the appraiser) was not in a position to give any information at the time of entry; that in January 1945, the appraiser informed him that the discounts were not allowable as a deduction in arriving at the foreign value; that because of a doubt as to the correctness of the appraiser’s views, the entry herein was not amended and an appeal for reappraisement was filed; and that subsequently the appeal was abandoned because the issues had been disposed of in connection with other re-appraisement cases involving the same principle. On the record presented it was held that the petitioners acted without intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cline, J.

At the trial the customs broker testified that he had consulted the appraiser as to the proper entered value but that he (the appraiser) was not in a position to give any information at the time of entry; that in January 1945, the appraiser informed him that the discounts were not allowable as a deduction in arriving at the foreign value; that because of a doubt as to the correctness of the appraiser’s views, the entry herein was not amended and an appeal for reappraisement was filed; and that subsequently the appeal was abandoned because the issues had been disposed of in connection with other re-appraisement cases involving the same principle. On the record presented it was held that the petitioners acted without intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

23 Cust. Ct. 209, 1949 Cust. Ct. LEXIS 1065, Counsel Stack Legal Research, https://law.counselstack.com/opinion/b-a-mckenzie-co-v-united-states-cusc-1949.