Petition 5924—R of New York Merchandise Co.

U.S. Customs Court

Petition 5924—R of New York Merchandise Co.

6 Cust. Ct. 527

CourtUnited States Customs Court

DecidedJanuary 25, 1941

DocketNo. 45295

StatusPublished

This text of 6 Cust. Ct. 527 (Petition 5924—R of New York Merchandise 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 5924—R of New York Merchandise Co., 6 Cust. Ct. 527 (cusc 1941).

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Opinion

Opinion by

Evans, J.

It was held that while the testimony of the employee of the petitioner was not very satisfactory nevertheless it appeared that the Government did not receive any information as to a higher price for the merchandise until after the entry had been made, and there was nothing to show that this information was available to the importer. On the record it was found that there was no intent to defraud or deceive the Government. The petition was therefore granted.

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Opinion by

Evans, J.

It was held that while the testimony of the employee of the petitioner was not very satisfactory nevertheless it appeared that the Government did not receive any information as to a higher price for the merchandise until after the entry had been made, and there was nothing to show that this information was available to the importer. On the record it was found that there was no intent to defraud or deceive the Government. The petition was therefore granted.

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Bluebook (online)

6 Cust. Ct. 527, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5924r-of-new-york-merchandise-co-cusc-1941.