Petition 6150-R of Ludlow Mfg. & Sales Co.

U.S. Customs Court

Petition 6150-R of Ludlow Mfg. & Sales Co.

9 Cust. Ct. 384

CourtUnited States Customs Court

DecidedJuly 22, 1942

DocketNo. 47405

StatusPublished

This text of 9 Cust. Ct. 384 (Petition 6150-R of Ludlow Mfg. & Sales 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 6150-R of Ludlow Mfg. & Sales Co., 9 Cust. Ct. 384 (cusc 1942).

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Opinion

Opinion by

Walker, J.

The testimony showed that because of war conditions it was impossible to get a quotation on the merchandise in question. It appeared that the last quotation was August 31, 1939, and that the invoice price represented the correct market price on the date of the bill of lading. The importer calculated the market value to be the price stated on the invoice, but assumed, in error, the sailing date as September 4, whereas the vessel did not sail until September 9. On the latter date the merchandise had risen to the value found on appraisement. From the record it was found that there was no intention to defraud the revenue of the United States or to conceal or misrepresent any of the facts. The petition was therefore granted.

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Opinion by

Walker, J.

The testimony showed that because of war conditions it was impossible to get a quotation on the merchandise in question. It appeared that the last quotation was August 31, 1939, and that the invoice price represented the correct market price on the date of the bill of lading. The importer calculated the market value to be the price stated on the invoice, but assumed, in error, the sailing date as September 4, whereas the vessel did not sail until September 9. On the latter date the merchandise had risen to the value found on appraisement. From the record it was found that there was no intention to defraud the revenue of the United States or to conceal or misrepresent any of the facts. The petition was therefore granted.

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9 Cust. Ct. 384, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6150-r-of-ludlow-mfg-sales-co-cusc-1942.