Petition 6148-R of Bache

U.S. Customs Court

Petition 6148-R of Bache

8 Cust. Ct. 446

CourtUnited States Customs Court

DecidedJanuary 19, 1942

DocketNo. 46849

StatusPublished

This text of 8 Cust. Ct. 446 (Petition 6148-R of Bache) 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 6148-R of Bache, 8 Cust. Ct. 446 (cusc 1942).

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Opinion

Opinion by

Cline, J.

At the hearing a witness for the petitioners testified that prior to the filing of the entry in question reports from abroad as to the value of the merchandise were received by him and that he consulted with the examiner and disclosed all the information he had received. The examiner stated he had [447]*447information that the dutiable value was higher than the invoice value of the goods. Therefore, the witness and the examiner selected an importation upon which an advance in value would be made for the purpose of a test case. The Customs Court held that the entered value was the proper dutiable value but this decision was reversed on appeal. Following Mrs. G. P. Snow, Hearst Magazines, Inc. v. United States (1 Cust. Ct. 46, C. D. 13), wherein a test case was made and the court held that the importers were not guilty of bad faith by that procedure, the petition in this case was granted.

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Opinion by

Cline, J.

At the hearing a witness for the petitioners testified that prior to the filing of the entry in question reports from abroad as to the value of the merchandise were received by him and that he consulted with the examiner and disclosed all the information he had received. The examiner stated he had [447]*447information that the dutiable value was higher than the invoice value of the goods. Therefore, the witness and the examiner selected an importation upon which an advance in value would be made for the purpose of a test case. The Customs Court held that the entered value was the proper dutiable value but this decision was reversed on appeal. Following Mrs. G. P. Snow, Hearst Magazines, Inc. v. United States (1 Cust. Ct. 46, C. D. 13), wherein a test case was made and the court held that the importers were not guilty of bad faith by that procedure, the petition in this case was granted.

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8 Cust. Ct. 446, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6148-r-of-bache-cusc-1942.

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