Petition 5715-R of H. Reeve Angel & Co.

U.S. Customs Court

Petition 5715-R of H. Reeve Angel & Co.

2 Cust. Ct. 719

United States Customs Court·Decided May 25, 1939·No. No. 41405·Published

Opinion

Opinion by

McClelland, P. J.

Subsequent to making the entry it appeared that importer received information concerning a higher market value for the merchandise in question. Since the appraisement had already taken place the collector appealed to reappraisement, which was submitted for decision on stipulation of counsel. Being Satisfied that the entry was made without any intention to defraud, the court granted the petition.

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Opinion by

McClelland, P. J.

Subsequent to making the entry it appeared that importer received information concerning a higher market value for the merchandise in question. Since the appraisement had already taken place the collector appealed to reappraisement, which was submitted for decision on stipulation of counsel. Being Satisfied that the entry was made without any intention to defraud, the court granted the petition.

Petition 5715-R of H. Reeve Angel & Co., 2 Cust. Ct. 719 (cusc 1939).

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2 Cust. Ct. 719 (Petition 5715-R of H. Reeve Angel & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.