Petition 5895-R of Nozaki Bros.

U.S. Customs Court

Petition 5895-R of Nozaki Bros.

3 Cust. Ct. 469

CourtUnited States Customs Court

DecidedNovember 3, 1939

DocketNo. 42630

StatusPublished

This text of 3 Cust. Ct. 469 (Petition 5895-R of Nozaki Bros.) 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 5895-R of Nozaki Bros., 3 Cust. Ct. 469 (cusc 1939).

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Opinion

Opinion by

Cline, J.

It appeared that appeals to reappraisement were abandoned because the importer could not get affidavits from all of the exporters. As there was an honest difference of opinion between the importer and the appraiser it was held that there was.no intention to defraud the revenue or to deceive the appraiser as to the value of the goods. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) cited.

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Opinion by

Cline, J.

It appeared that appeals to reappraisement were abandoned because the importer could not get affidavits from all of the exporters. As there was an honest difference of opinion between the importer and the appraiser it was held that there was.no intention to defraud the revenue or to deceive the appraiser as to the value of the goods. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) cited.

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3 Cust. Ct. 469, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5895-r-of-nozaki-bros-cusc-1939.

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