Petition 6142-R of Roger

U.S. Customs Court

Petition 6142-R of Roger

7 Cust. Ct. 240

CourtUnited States Customs Court

DecidedJuly 21, 1941

DocketNo. 46178

StatusPublished

This text of 7 Cust. Ct. 240 (Petition 6142-R of Roger) 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 6142-R of Roger, 7 Cust. Ct. 240 (cusc 1941).

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Opinion

Opinion by

Dallinger, J.

The question in this case is whether a 12 percent French luxury tax should be included in the dutiable value of merchandise imported from France. From the record and in view of various decisions of the Customs Court and the Court of Customs and Patent Appeals, which finally decided adversely to the importer in Roger & Gallet v. United States (24 C. C. P. A. 46, T. D. 48331), the court was satisfied that the petitioners acted in good faith and that the entry of the merchandise at a less value than that returned on final appraisement was without any intention to defraud the revenue of the United States, to conceal or misrepresent the facts, or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Dallinger, J.

The question in this case is whether a 12 percent French luxury tax should be included in the dutiable value of merchandise imported from France. From the record and in view of various decisions of the Customs Court and the Court of Customs and Patent Appeals, which finally decided adversely to the importer in Roger & Gallet v. United States (24 C. C. P. A. 46, T. D. 48331), the court was satisfied that the petitioners acted in good faith and that the entry of the merchandise at a less value than that returned on final appraisement was without any intention to defraud the revenue of the United States, to conceal or misrepresent the facts, or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

7 Cust. Ct. 240, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6142-r-of-roger-cusc-1941.