Consumer's Tire & Supply Co. v. United States

U.S. Customs Court

Consumer's Tire & Supply Co. v. United States

37 Cust. Ct. 370

CourtUnited States Customs Court

DecidedSeptember 20, 1956

DocketNo. 60250; petition 7196-R (Chicago)

StatusPublished

This text of 37 Cust. Ct. 370 (Consumer's Tire & Supply 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

Consumer's Tire & Supply Co. v. United States, 37 Cust. Ct. 370 (cusc 1956).

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Opinion

Opinion by

Mollison, J.

It appeared that, prior to entry, the president of the petitioning company sought information in Canada and in this country as to the correct value to be used for entry purposes and, as the result of his inquiries, was satisfied that the invoiced prices represented such value. An appeal for re-appraisement was filed after higher values were returned by the appraiser, but was abandoned when the exporter failed to cooperate in the matter of securing proof to support the appeal. 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 petition was, therefore, granted.

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Opinion by

Mollison, J.

It appeared that, prior to entry, the president of the petitioning company sought information in Canada and in this country as to the correct value to be used for entry purposes and, as the result of his inquiries, was satisfied that the invoiced prices represented such value. An appeal for re-appraisement was filed after higher values were returned by the appraiser, but was abandoned when the exporter failed to cooperate in the matter of securing proof to support the appeal. 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 petition was, therefore, granted.

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Bluebook (online)

37 Cust. Ct. 370, Counsel Stack Legal Research, https://law.counselstack.com/opinion/consumers-tire-supply-co-v-united-states-cusc-1956.