Petition 6052-R of Makagaki Co.

6 Cust. Ct. 522
CourtUnited States Customs Court
DecidedJanuary 23, 1941
DocketNo. 45265
StatusPublished

This text of 6 Cust. Ct. 522 (Petition 6052-R of Makagaki 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 6052-R of Makagaki Co., 6 Cust. Ct. 522 (cusc 1941).

Opinion

Opinion by

Evans, J.

It appeared that prior to filing the entry additions were made in the invoice value of certain Japanese shoes and rubber boots to make market value and that there was an omission to add to the value of 26 pairs of boots. As it was evident that there was no intention to defraud the revenue the petition was granted.

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Bluebook (online)
6 Cust. Ct. 522, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6052-r-of-makagaki-co-cusc-1941.