Petition 5872-R of Allen Forwarding Co.

U.S. Customs Court

Petition 5872-R of Allen Forwarding Co.

4 Cust. Ct. 510

CourtUnited States Customs Court

DecidedJune 5, 1940

DocketNo. 43878

StatusPublished

This text of 4 Cust. Ct. 510 (Petition 5872-R of Allen Forwarding Co.) 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 5872-R of Allen Forwarding Co., 4 Cust. Ct. 510 (cusc 1940).

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Opinion

Opinion by

Evans, J.

There was an appeal to reappraisement in this case but it was submitted without the introduction of any testimony and the appraised value was affirmed. From the evidence it appeared that this type of merchandise was fluctuating in the foreign market during the period immediately preceding and at the time of entry, and that the importer diligently inquired to determine the proper value. It was found that the entry was without intent to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.

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Opinion by

Evans, J.

There was an appeal to reappraisement in this case but it was submitted without the introduction of any testimony and the appraised value was affirmed. From the evidence it appeared that this type of merchandise was fluctuating in the foreign market during the period immediately preceding and at the time of entry, and that the importer diligently inquired to determine the proper value. It was found that the entry was without intent to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.

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Bluebook (online)

4 Cust. Ct. 510, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5872-r-of-allen-forwarding-co-cusc-1940.