Irvin I. Aaron & Associates, Inc. v. United States

U.S. Customs Court

Irvin I. Aaron & Associates, Inc. v. United States

31 Cust. Ct. 289, 1953 Cust. Ct. LEXIS 1131

CourtUnited States Customs Court

DecidedNovember 10, 1953

DocketNo. 57604; petition 6879-R (Milwaukee)

StatusPublished

This text of 31 Cust. Ct. 289 (Irvin I. Aaron & Associates, Inc. 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

Irvin I. Aaron & Associates, Inc. v. United States, 31 Cust. Ct. 289, 1953 Cust. Ct. LEXIS 1131 (cusc 1953).

Pincite

Opinion

Opinion by

Mollison, J.

The facts in this case showed that the merchandise was purchased on a c. i. f. New York basis of £14^18-0 per unit of 1,000 yards; that, after the placement of the order and prior to the first shipment of the goods, the unit c. i. f. New York price was raised by the manufacturer to £15-3-9 because of an increase in ocean freight rates; that notice of this increase apparently was not transmitted to the petitioner, the order being filled at the purchase price; that due to an error in England, the consular invoices showed the unit f. o. b. British port of exportation price of £14-5-0, based upon the price at which the merchandise was ordered, and showed the freight and shipping charges based upon the new rates; and that deduction of the higher insurance and freight charges on entry resulted in the undervaluation which caused the assessment of additional duties. 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.

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

Opinion by

Mollison, J.

The facts in this case showed that the merchandise was purchased on a c. i. f. New York basis of £14^18-0 per unit of 1,000 yards; that, after the placement of the order and prior to the first shipment of the goods, the unit c. i. f. New York price was raised by the manufacturer to £15-3-9 because of an increase in ocean freight rates; that notice of this increase apparently was not transmitted to the petitioner, the order being filled at the purchase price; that due to an error in England, the consular invoices showed the unit f. o. b. British port of exportation price of £14-5-0, based upon the price at which the merchandise was ordered, and showed the freight and shipping charges based upon the new rates; and that deduction of the higher insurance and freight charges on entry resulted in the undervaluation which caused the assessment of additional duties. 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.

Cite This Page — Counsel Stack

Bluebook (online)

31 Cust. Ct. 289, 1953 Cust. Ct. LEXIS 1131, Counsel Stack Legal Research, https://law.counselstack.com/opinion/irvin-i-aaron-associates-inc-v-united-states-cusc-1953.