Petition 6074-R of A. Lizzola Co.

U.S. Customs Court

Petition 6074-R of A. Lizzola Co.

6 Cust. Ct. 511

CourtUnited States Customs Court

DecidedJanuary 15, 1941

DocketNo. 45217

StatusPublished

This text of 6 Cust. Ct. 511 (Petition 6074-R of A. Lizzola 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 6074-R of A. Lizzola Co., 6 Cust. Ct. 511 (cusc 1941).

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Opinion

Opinion by

Cline, J.

It was shown that the commodity in question is a building material with a plaster base used in the place of lath and not formerly imported into .this country. It was entered at the price paid and the appraiser advanced tbe value. From the evidence it was found that there was no intention to defraud the revenue or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Opinion by

Cline, J.

It was shown that the commodity in question is a building material with a plaster base used in the place of lath and not formerly imported into .this country. It was entered at the price paid and the appraiser advanced tbe value. From the evidence it was found that there was no intention to defraud the revenue or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Bluebook (online)

6 Cust. Ct. 511, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6074-r-of-a-lizzola-co-cusc-1941.