Petition 6063-R of Mackay

U.S. Customs Court

Petition 6063-R of Mackay

7 Cust. Ct. 267

CourtUnited States Customs Court

DecidedSeptember 18, 1941

DocketNo. 46332

StatusPublished

This text of 7 Cust. Ct. 267 (Petition 6063-R of Mackay) 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 6063-R of Mackay, 7 Cust. Ct. 267 (cusc 1941).

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Opinion

Opinion by

Kéefe, J.

At the trial it- was established that upon importation of the merchandise the customs broker noted the low value of the merchandise and called it to the attention of the inspector and the appraiser and asked for a special examination which resulted in the report that the merchandise was chaff and not worth anything. In addition to consulting the customs authorities the importer wired the agent in Winnipeg asking him to check the value with the shippers and later received a wire that the value as invoiced was correct. This telegram was admitted in evidence. The importer endeavored to get further information but found the shipper had gone out of business. On the record as presented it was found that in making the entry the petitioner was'without intention tq conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.

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Opinion by

Kéefe, J.

At the trial it- was established that upon importation of the merchandise the customs broker noted the low value of the merchandise and called it to the attention of the inspector and the appraiser and asked for a special examination which resulted in the report that the merchandise was chaff and not worth anything. In addition to consulting the customs authorities the importer wired the agent in Winnipeg asking him to check the value with the shippers and later received a wire that the value as invoiced was correct. This telegram was admitted in evidence. The importer endeavored to get further information but found the shipper had gone out of business. On the record as presented it was found that in making the entry the petitioner was'without intention tq conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.

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Bluebook (online)

7 Cust. Ct. 267, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6063-r-of-mackay-cusc-1941.