Nanking Co. v. United States

U.S. Customs Court

Nanking Co. v. United States

30 Cust. Ct. 328, 1953 Cust. Ct. LEXIS 69

CourtUnited States Customs Court

DecidedJanuary 23, 1953

DocketNo. 57039; petition 6912-R (New York)

StatusPublished

This text of 30 Cust. Ct. 328 (Nanking 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

Nanking Co. v. United States, 30 Cust. Ct. 328, 1953 Cust. Ct. LEXIS 69 (cusc 1953).

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Opinion

Opinion by

Ford, J.

At the trial one of the partners of the petitioner testified that the merchandise was purchased in November 1948 and shipped in April 1949,-, that between the time of the purchase and the entry of the merchandise, he had talked with a number of importers regarding the proper value of the involved, merchandise; that he was unable to find anyone who was paying more for the merchandise than petitioner had paid; that he did not hear of any higher prices, because prices were going down; and that he was not able to get prices direct from Shanghai until the latter part of 1949, at which time the price was 50 percent lower. On the record presented 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 to the value of the merchandise. The petition was therefore granted.

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Opinion by

Ford, J.

At the trial one of the partners of the petitioner testified that the merchandise was purchased in November 1948 and shipped in April 1949,-, that between the time of the purchase and the entry of the merchandise, he had talked with a number of importers regarding the proper value of the involved, merchandise; that he was unable to find anyone who was paying more for the merchandise than petitioner had paid; that he did not hear of any higher prices, because prices were going down; and that he was not able to get prices direct from Shanghai until the latter part of 1949, at which time the price was 50 percent lower. On the record presented 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 to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

30 Cust. Ct. 328, 1953 Cust. Ct. LEXIS 69, Counsel Stack Legal Research, https://law.counselstack.com/opinion/nanking-co-v-united-states-cusc-1953.