Joseph Gluck & Co. v. United States

U.S. Customs Court

Joseph Gluck & Co. v. United States

29 Cust. Ct. 394, 1952 Cust. Ct. LEXIS 1607

CourtUnited States Customs Court

DecidedNovember 7, 1952

DocketNo. 56927; petition 6839-R (New York)

StatusPublished

This text of 29 Cust. Ct. 394 (Joseph Gluck & 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

Joseph Gluck & Co. v. United States, 29 Cust. Ct. 394, 1952 Cust. Ct. LEXIS 1607 (cusc 1952).

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Opinion

[395]*395Opinion by

Oliver, C. J.

The uncontradicted testimony of the treasurer of the petitioner corporation showed that prior to entry a submission sheet (collective exhibit 1) was submitted to the appraiser for information concerning the value of the rugs in question, and that thereafter petitioner, following its regular practice over a period of years, entered the merchandise at the purchase price, which in this instance, was the invoice value. From an examination of the record and a consideration of the facts and circumstances relating to the entry and final ap-praisement of the merchandise, the court was satisfied that the relief sought should be allowed. The petition was therefore granted.

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[395]*395Opinion by

Oliver, C. J.

The uncontradicted testimony of the treasurer of the petitioner corporation showed that prior to entry a submission sheet (collective exhibit 1) was submitted to the appraiser for information concerning the value of the rugs in question, and that thereafter petitioner, following its regular practice over a period of years, entered the merchandise at the purchase price, which in this instance, was the invoice value. From an examination of the record and a consideration of the facts and circumstances relating to the entry and final ap-praisement of the merchandise, the court was satisfied that the relief sought should be allowed. The petition was therefore granted.

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Bluebook (online)

29 Cust. Ct. 394, 1952 Cust. Ct. LEXIS 1607, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joseph-gluck-co-v-united-states-cusc-1952.