Petition 6069-R of Edward P. Paul & Co.

U.S. Customs Court

Petition 6069-R of Edward P. Paul & Co.

7 Cust. Ct. 307

CourtUnited States Customs Court

DecidedOctober 30, 1941

DocketNo. 46515

StatusPublished

This text of 7 Cust. Ct. 307 (Petition 6069-R of Edward P. Paul & 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.

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Petition 6069-R of Edward P. Paul & Co., 7 Cust. Ct. 307 (cusc 1941).

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Opinion

Opinion by

Walker, J.

It appeared from the uncontradicted testimony of the president of the petitioning corporation that the agreed price was 2.40 Czecho-Slovakian crowns f. o. b. Czecho-Slovakia, or 3 Czecho-Slovakian crowns f. o. b. Hamburg, the difference representing the freight from factory to seaport. When the invoice upon which entry was made arrived it was noted that the price given thereon was 3 Czecho-Slovakian crowns f. o. b. factory, whereupon the witness instructed entry at 2.40 Czecho-Slovakian crowns. He wrote to the factory for a correct invoice, which was supplied, but in the meantime appraisement had been made at the higher price. Through oversight no appeal to reappraisement was filed. The court was satisfied that entry was made without any intention to defraud the revenue or deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Walker, J.

It appeared from the uncontradicted testimony of the president of the petitioning corporation that the agreed price was 2.40 Czecho-Slovakian crowns f. o. b. Czecho-Slovakia, or 3 Czecho-Slovakian crowns f. o. b. Hamburg, the difference representing the freight from factory to seaport. When the invoice upon which entry was made arrived it was noted that the price given thereon was 3 Czecho-Slovakian crowns f. o. b. factory, whereupon the witness instructed entry at 2.40 Czecho-Slovakian crowns. He wrote to the factory for a correct invoice, which was supplied, but in the meantime appraisement had been made at the higher price. Through oversight no appeal to reappraisement was filed. The court was satisfied that entry was made without any intention to defraud the revenue or deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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7 Cust. Ct. 307, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6069-r-of-edward-p-paul-co-cusc-1941.