Petition 5806-R of General Dyestuff Corp.

U.S. Customs Court

Petition 5806-R of General Dyestuff Corp.

5 Cust. Ct. 254

CourtUnited States Customs Court

DecidedJune 20, 1940

DocketNo. 43987

StatusPublished

This text of 5 Cust. Ct. 254 (Petition 5806-R of General Dyestuff Corp.) 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 5806-R of General Dyestuff Corp., 5 Cust. Ct. 254 (cusc 1940).

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Opinion

Opinion by

Evans, J.

It appeared that in entering into a stipulation as to the value of the commodities the importer omitted to make a deduction of a certain item which section 402 (g), Tariff Act of 1930, authorized to be deducted in arriving at American selling price. It was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted. General Dyestuff Corp. v. United States (3 Cust. Ct. 304, C. D. 261) cited.

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Opinion by

Evans, J.

It appeared that in entering into a stipulation as to the value of the commodities the importer omitted to make a deduction of a certain item which section 402 (g), Tariff Act of 1930, authorized to be deducted in arriving at American selling price. It was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted. General Dyestuff Corp. v. United States (3 Cust. Ct. 304, C. D. 261) cited.

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5 Cust. Ct. 254, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5806-r-of-general-dyestuff-corp-cusc-1940.

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