Petition 5628-R of Gresham
This text of 1 Cust. Ct. 422 (Petition 5628-R of Gresham) 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.
Opinion
Opinion by
It appeared that because of a strike in the American plant it became necessary to import the involved material to fill domestic orders and that the transaction was merely a matter of bookkeeping. The merchandise was invoiced and entered at prices ordinarily charged by the parent company to its agencies in spite of the fact that the officer of the petitioner who directed the making of the entry knew generally the market prices in Canada were higher. On the record presented the petition was denied. Lowe v. United States (15 Ct. Cust. Appls. 418, T. D. 42590) cited.
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