Glemby Co. v. United States

U.S. Customs Court

Glemby Co. v. United States

22 Cust. Ct. 335, 1949 Cust. Ct. LEXIS 1699

CourtUnited States Customs Court

DecidedJune 8, 1949

DocketNo. 53237; petition 6682-R (New York)

StatusPublished

This text of 22 Cust. Ct. 335 (Glemby 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

Glemby Co. v. United States, 22 Cust. Ct. 335, 1949 Cust. Ct. LEXIS 1699 (cusc 1949).

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Opinion

Opinion by

Oliver, C. J.

From an examination of the record the court found that, at the time of entry, neither the petitioner nor its broker had knowledge of a higher price for the merchandise than that at which it was entered. When, after entry, and before final appraisement, the broker learned of an advance in price for the goods, he waited for permission from the examiner to amend the entry in [336]*336accordance with the value determined by the examiner, as had been the practice in the past. Inasmuch as the examiner was ill at the time, appraisement was made before the entrant could amend. 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

Oliver, C. J.

From an examination of the record the court found that, at the time of entry, neither the petitioner nor its broker had knowledge of a higher price for the merchandise than that at which it was entered. When, after entry, and before final appraisement, the broker learned of an advance in price for the goods, he waited for permission from the examiner to amend the entry in [336]*336accordance with the value determined by the examiner, as had been the practice in the past. Inasmuch as the examiner was ill at the time, appraisement was made before the entrant could amend. 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)

22 Cust. Ct. 335, 1949 Cust. Ct. LEXIS 1699, Counsel Stack Legal Research, https://law.counselstack.com/opinion/glemby-co-v-united-states-cusc-1949.