Petition 5994-R of Star Dental Mfg. Co.

U.S. Customs Court

Petition 5994-R of Star Dental Mfg. Co.

6 Cust. Ct. 544

CourtUnited States Customs Court

DecidedFebruary 14, 1941

DocketNo. 45398

StatusPublished

This text of 6 Cust. Ct. 544 (Petition 5994-R of Star Dental Mfg. 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 5994-R of Star Dental Mfg. Co., 6 Cust. Ct. 544 (cusc 1941).

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Opinion

Opinion by

Dallinger, J.

There was testimony that the merchandise was purchased at the price set forth in the invoice but that the examiner called attention to the fact that this price was somewhat lower than that at which similar merchandise was sold to small buyers in Switzerland. It was agreed that one entry should be advanced for the purpose of making a test case. The record established the good faith of the petitioner and it appeared that there was no intention to defraud. The petition was therefore granted.

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Opinion by

Dallinger, J.

There was testimony that the merchandise was purchased at the price set forth in the invoice but that the examiner called attention to the fact that this price was somewhat lower than that at which similar merchandise was sold to small buyers in Switzerland. It was agreed that one entry should be advanced for the purpose of making a test case. The record established the good faith of the petitioner and it appeared that there was no intention to defraud. The petition was therefore granted.

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Bluebook (online)

6 Cust. Ct. 544, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5994-r-of-star-dental-mfg-co-cusc-1941.