Petition 5899-R of Frazar

U.S. Customs Court

Petition 5899-R of Frazar

3 Cust. Ct. 470

CourtUnited States Customs Court

DecidedNovember 3, 1939

DocketNo. 42631

StatusPublished

This text of 3 Cust. Ct. 470 (Petition 5899-R of Frazar) 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 5899-R of Frazar, 3 Cust. Ct. 470 (cusc 1939).

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Opinion

Opinion by

Cline, J.

It appeared that the importer did not agree with the appraiser as to the proper dutiable value, and as he was unable to get all the information necessary to sustain his contention his appeal to reappraisement was abandoned. It was found that there was no intention to misrepresent the facts or to defraud the revenue. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) followed.

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Opinion by

Cline, J.

It appeared that the importer did not agree with the appraiser as to the proper dutiable value, and as he was unable to get all the information necessary to sustain his contention his appeal to reappraisement was abandoned. It was found that there was no intention to misrepresent the facts or to defraud the revenue. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) followed.

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3 Cust. Ct. 470, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5899-r-of-frazar-cusc-1939.

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