Carl Fischer Musical Instrument Co. v. United States

U.S. Customs Court

Carl Fischer Musical Instrument Co. v. United States

27 Cust. Ct. 334, 1951 Cust. Ct. LEXIS 1112

CourtUnited States Customs Court

DecidedOctober 29, 1951

DocketNo. 55941; petitions 6802-R, etc. (New York)

StatusPublished

This text of 27 Cust. Ct. 334 (Carl Fischer Musical Instrument 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

Carl Fischer Musical Instrument Co. v. United States, 27 Cust. Ct. 334, 1951 Cust. Ct. LEXIS 1112 (cusc 1951).

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Opinion

Opinion by

Cline, J.

At the trial the president of the petitioner testified that the invoice prices represented the actual prices paid; that his firm had been buying this type of instrument from the seller for about 55 years and that during, that period there had been no question as to the dutiable value of the merchandise imported; that the only information as to the correct valuation which the appraiser-was able to obtain from the United States consulate in Paris was a printed price-list; that he disagreed with customs officials about the price list, which he believed' to be a retail price list, and appeals for reappraisement were filed in each instance; that he endeavored to obtain information as to the foreign market values and secured an affidavit which counsel stated did not fully support his position; and that he accepted a compromise in the final disposition of the appeals for reappraisement. On the record presented it was held that there was no 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 petitions were therefore granted.

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Opinion by

Cline, J.

At the trial the president of the petitioner testified that the invoice prices represented the actual prices paid; that his firm had been buying this type of instrument from the seller for about 55 years and that during, that period there had been no question as to the dutiable value of the merchandise imported; that the only information as to the correct valuation which the appraiser-was able to obtain from the United States consulate in Paris was a printed price-list; that he disagreed with customs officials about the price list, which he believed' to be a retail price list, and appeals for reappraisement were filed in each instance; that he endeavored to obtain information as to the foreign market values and secured an affidavit which counsel stated did not fully support his position; and that he accepted a compromise in the final disposition of the appeals for reappraisement. On the record presented it was held that there was no 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 petitions were therefore granted.

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Bluebook (online)

27 Cust. Ct. 334, 1951 Cust. Ct. LEXIS 1112, Counsel Stack Legal Research, https://law.counselstack.com/opinion/carl-fischer-musical-instrument-co-v-united-states-cusc-1951.