Petition 6153-R of Cox

U.S. Customs Court

Petition 6153-R of Cox

8 Cust. Ct. 525

CourtUnited States Customs Court

DecidedMay 22, 1942

DocketNo. 47218

StatusPublished

This text of 8 Cust. Ct. 525 (Petition 6153-R of Cox) 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 6153-R of Cox, 8 Cust. Ct. 525 (cusc 1942).

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Opinion

Opinion by

Cline, J.

It appeared from the testimony of the customs broker that in making the entry he made an error in his computation in deducting from the total export value the charge for freight from Argentina to New York, this item being deductible from a c. i. f. value but not from the export or Argentine value. He further testified that he had been entering such hides for many years and that this is the first instance where he had made such an error. The court, being satisfied that there was no intention to misrepresent the facts or defraud the revenue of the United States, granted the petition, citing Abstracts 31877, 37592, 38397, 38514, 39122, 39280, 42079, and 42274.

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Opinion by

Cline, J.

It appeared from the testimony of the customs broker that in making the entry he made an error in his computation in deducting from the total export value the charge for freight from Argentina to New York, this item being deductible from a c. i. f. value but not from the export or Argentine value. He further testified that he had been entering such hides for many years and that this is the first instance where he had made such an error. The court, being satisfied that there was no intention to misrepresent the facts or defraud the revenue of the United States, granted the petition, citing Abstracts 31877, 37592, 38397, 38514, 39122, 39280, 42079, and 42274.

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Bluebook (online)

8 Cust. Ct. 525, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6153-r-of-cox-cusc-1942.