Peerless Roll Leaf Co. v. United States

U.S. Customs Court

Peerless Roll Leaf Co. v. United States

29 Cust. Ct. 431, 1952 Cust. Ct. LEXIS 1679

CourtUnited States Customs Court

DecidedDecember 18, 1952

DocketNo. 56999; petition 6875-R (New York)

StatusPublished

This text of 29 Cust. Ct. 431 (Peerless Roll Leaf 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

Peerless Roll Leaf Co. v. United States, 29 Cust. Ct. 431, 1952 Cust. Ct. LEXIS 1679 (cusc 1952).

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Opinion

Opinion by

Oliver, C. J.

From the testimony it appeared that an item described on the invoice as “Commission: 3%” was mistaken to be a buying commission and, therefore, was deducted on entry, when, as a matter of fact, the amount represented a discount and should have been included in the value. The true condition was not called to the petitioner’s attention until it was too late to amend the entry. Consequently, the appraised value, which included the disputed item, resulted in a value higher than that used on entry. From the examination of the record, the court was satisfied 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 the testimony it appeared that an item described on the invoice as “Commission: 3%” was mistaken to be a buying commission and, therefore, was deducted on entry, when, as a matter of fact, the amount represented a discount and should have been included in the value. The true condition was not called to the petitioner’s attention until it was too late to amend the entry. Consequently, the appraised value, which included the disputed item, resulted in a value higher than that used on entry. From the examination of the record, the court was satisfied 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)

29 Cust. Ct. 431, 1952 Cust. Ct. LEXIS 1679, Counsel Stack Legal Research, https://law.counselstack.com/opinion/peerless-roll-leaf-co-v-united-states-cusc-1952.