Durabla Mfg. Co. v. United States

U.S. Customs Court

Durabla Mfg. Co. v. United States

20 Cust. Ct. 272, 1948 Cust. Ct. LEXIS 147

United States Customs Court·Decided February 25, 1948·No. No. 52198; petitions 6615-R and 6628-R (New York)·Published

Opinion

Opinion by

Johnson, J.

At the trial it was established without contradiction that there was a legitimate difference of opinion as to the proper value of the gauge glasses for dutiable purposes. It was found that in entering the merchandise the petitioner made full and candid disclosures to the customs officials of all the facts in its possession and 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

Johnson, J.

At the trial it was established without contradiction that there was a legitimate difference of opinion as to the proper value of the gauge glasses for dutiable purposes. It was found that in entering the merchandise the petitioner made full and candid disclosures to the customs officials of all the facts in its possession and 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.

Durabla Mfg. Co. v. United States, 20 Cust. Ct. 272, 1948 Cust. Ct. LEXIS 147 (cusc 1948).

Pincite

20 Cust. Ct. 272 (Durabla Mfg. Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.