Petition 6112-R of Ziegler

U.S. Customs Court

Petition 6112-R of Ziegler

8 Cust. Ct. 525, 1942 Cust. Ct. LEXIS 528

CourtUnited States Customs Court

DecidedMay 22, 1942

DocketNo. 47219

StatusPublished

This text of 8 Cust. Ct. 525 (Petition 6112-R of Ziegler) 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 6112-R of Ziegler, 8 Cust. Ct. 525, 1942 Cust. Ct. LEXIS 528 (cusc 1942).

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Opinion

Opinion by

Cline, J.

The witness in this case stated that this was his first importation; that not being familiar with the procedure, someone at the custom[526]*526house made out the necessary forms for him, informed him of the amount he had to pay, asked him if the value stated on the invoice was correct, and that he, not knowing any reason to believe otherwise, stated that it was. It appeared, however, that the importer had failed to add packing charges and war risk insurance. The report of the Treasury representative practically substantiated the testimony of the witness. On the record presented the court granted the petition.

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Opinion by

Cline, J.

The witness in this case stated that this was his first importation; that not being familiar with the procedure, someone at the custom[526]*526house made out the necessary forms for him, informed him of the amount he had to pay, asked him if the value stated on the invoice was correct, and that he, not knowing any reason to believe otherwise, stated that it was. It appeared, however, that the importer had failed to add packing charges and war risk insurance. The report of the Treasury representative practically substantiated the testimony of the witness. On the record presented the court granted the petition.

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Bluebook (online)

8 Cust. Ct. 525, 1942 Cust. Ct. LEXIS 528, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6112-r-of-ziegler-cusc-1942.