Barotz v. United States

U.S. Customs Court

Barotz v. United States

19 Cust. Ct. 141, 1947 Cust. Ct. LEXIS 1066

CourtUnited States Customs Court

DecidedOctober 2, 1947

DocketNo. 51927; petition 6590-R (New York)

StatusPublished

This text of 19 Cust. Ct. 141 (Barotz 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

Barotz v. United States, 19 Cust. Ct. 141, 1947 Cust. Ct. LEXIS 1066 (cusc 1947).

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Opinion

Opinion by

Ekwall, J.

The question of the proper dutiable value of the merchandise was litigated before a single judge and a division of the court sitting in reappraisement proceedings. Upon the entire record it was held that the importer acted in good faith; that it presented all the pertinent facts to the Government officials; and that there was no attempt to defraud the Government. The petition was therefore granted.

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Opinion by

Ekwall, J.

The question of the proper dutiable value of the merchandise was litigated before a single judge and a division of the court sitting in reappraisement proceedings. Upon the entire record it was held that the importer acted in good faith; that it presented all the pertinent facts to the Government officials; and that there was no attempt to defraud the Government. The petition was therefore granted.

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Bluebook (online)

19 Cust. Ct. 141, 1947 Cust. Ct. LEXIS 1066, Counsel Stack Legal Research, https://law.counselstack.com/opinion/barotz-v-united-states-cusc-1947.