Petition 5765-R of Forrest

U.S. Customs Court

Petition 5765-R of Forrest

6 Cust. Ct. 546

CourtUnited States Customs Court

DecidedFebruary 17, 1941

DocketNo. 45412

StatusPublished

This text of 6 Cust. Ct. 546 (Petition 5765-R of Forrest) 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

Petition 5765-R of Forrest, 6 Cust. Ct. 546 (cusc 1941).

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Opinion

Opinion by

Keefe, J.

The evidence established that the importer had instructed the Canadian shippers to list the correct value of the merchandise and that the broker was instructed to enter at the values shown on the invoices which in his experience he had found to be accurate. In making entry he made no inquiry of the appraiser as to the value of the merchandise although he knew the prices were fluctuating daily. Under the circumstances the petition was denied.

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Opinion by

Keefe, J.

The evidence established that the importer had instructed the Canadian shippers to list the correct value of the merchandise and that the broker was instructed to enter at the values shown on the invoices which in his experience he had found to be accurate. In making entry he made no inquiry of the appraiser as to the value of the merchandise although he knew the prices were fluctuating daily. Under the circumstances the petition was denied.

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Bluebook (online)

6 Cust. Ct. 546, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5765-r-of-forrest-cusc-1941.