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

CourtUnited States Customs Court

DecidedFebruary 25, 1948

DocketNo. 52198; petitions 6615-R and 6628-R (New York)

StatusPublished

This text of 20 Cust. Ct. 272 (Durabla Mfg. 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

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

Pincite

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Cite This Page — Counsel Stack

Bluebook (online)

20 Cust. Ct. 272, 1948 Cust. Ct. LEXIS 147, Counsel Stack Legal Research, https://law.counselstack.com/opinion/durabla-mfg-co-v-united-states-cusc-1948.