Petition 5853-R of A. Cohen & Sons Corp.

U.S. Customs Court

Petition 5853-R of A. Cohen & Sons Corp.

3 Cust. Ct. 352

United States Customs Court·Decided August 17, 1939·No. No. 41950·Published

Opinion

Opinion by

Tilson, J.

The broken stoppers together with their respective bottles were returned to the manufacturer for the purpose of repair and there was an understanding between the importer and the appraiser’s office that these bottles might be reimported into the United States upon payment of duty on the value of the repairs only. The importer was forced to pay duty on the full value of the repaired merchandise rather than the value of the repairs only. The record established the good faith of the importer and the petition was granted.

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Opinion by

Tilson, J.

The broken stoppers together with their respective bottles were returned to the manufacturer for the purpose of repair and there was an understanding between the importer and the appraiser’s office that these bottles might be reimported into the United States upon payment of duty on the value of the repairs only. The importer was forced to pay duty on the full value of the repaired merchandise rather than the value of the repairs only. The record established the good faith of the importer and the petition was granted.

Petition 5853-R of A. Cohen & Sons Corp., 3 Cust. Ct. 352 (cusc 1939).

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3 Cust. Ct. 352 (Petition 5853-R of A. Cohen & Sons Corp.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.