Manufacturers Marketing Co. v. United States

U.S. Customs Court

Manufacturers Marketing Co. v. United States

29 Cust. Ct. 372, 1952 Cust. Ct. LEXIS 1547

CourtUnited States Customs Court

DecidedSeptember 16, 1952

DocketNo. 56867; petition 6838-R (Chicago)

StatusPublished

This text of 29 Cust. Ct. 372 (Manufacturers Marketing 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

Manufacturers Marketing Co. v. United States, 29 Cust. Ct. 372, 1952 Cust. Ct. LEXIS 1547 (cusc 1952).

Pincite

Opinion

Opinion by

Mollison, J.

From the testimony it appeared that the petitioner had an agency from the manufacturer for the sale through distributors in the United States of the imported stoves and that the price structure for the sale of the stoves in Canada, as set up by the manufacturer, contained different price levels for sales to wholesalers and for sales to retailers. Entry was originally made at the price applicable to sales to wholesalers and, upon being advised that appraisal was contemplated at the price applicable to sales to retailers, the entry was amended to equal the contemplated appraised value. It was then decided to make a test case, and the entry was again amended, reducing the value to that applicable to sales to wholesalers. Appraisement was made at the higher value, and an appeal for reappraisement was filed, but same was subsequently abandoned because the information received did not support the importer’s contention. Upon the entire record it was held that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as 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.

From the testimony it appeared that the petitioner had an agency from the manufacturer for the sale through distributors in the United States of the imported stoves and that the price structure for the sale of the stoves in Canada, as set up by the manufacturer, contained different price levels for sales to wholesalers and for sales to retailers. Entry was originally made at the price applicable to sales to wholesalers and, upon being advised that appraisal was contemplated at the price applicable to sales to retailers, the entry was amended to equal the contemplated appraised value. It was then decided to make a test case, and the entry was again amended, reducing the value to that applicable to sales to wholesalers. Appraisement was made at the higher value, and an appeal for reappraisement was filed, but same was subsequently abandoned because the information received did not support the importer’s contention. Upon the entire record it was held that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as the value of the merchandise. The petition was therefore granted.

Cite This Page — Counsel Stack

Bluebook (online)

29 Cust. Ct. 372, 1952 Cust. Ct. LEXIS 1547, Counsel Stack Legal Research, https://law.counselstack.com/opinion/manufacturers-marketing-co-v-united-states-cusc-1952.