Barotz v. United States

U.S. Customs Court

Barotz v. United States

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

United States Customs Court·Decided October 2, 1947·No. No. 51927; petition 6590-R (New York)·Published

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.

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

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