Petition 6160-R of Majestic Siphon Supply Co.

U.S. Customs Court

Petition 6160-R of Majestic Siphon Supply Co.

8 Cust. Ct. 524

CourtUnited States Customs Court

DecidedMay 21, 1942

DocketNo. 47212

StatusPublished

This text of 8 Cust. Ct. 524 (Petition 6160-R of Majestic Siphon Supply 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.

Bluebook

Petition 6160-R of Majestic Siphon Supply Co., 8 Cust. Ct. 524 (cusc 1942).

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Opinion

Opinion by

Kincheloe, J.

It appeared frpm the testimony in this case that other machines similar to this had been imported previously and that there was no question as to the dutiable value. In this particular instance before entry was made the witness took the invoice to the customs examiner and asked whether he had any information as to the dutiable value but found he had none. About a month later the customs examiner asked if the machine was equipped with a sprocket drive, and, after investigation, it was found that it was so equipped. Later a notice of advance in value was received and the witness was informed that the price had advanced. An appeal to reappraisement was taken and after an investigation the appeal was settled by stipulation which included the value of the sprocket. On the record presented the court was of the opinion that there was no intention to defraud the revenue of the United States or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.

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Opinion by

Kincheloe, J.

It appeared frpm the testimony in this case that other machines similar to this had been imported previously and that there was no question as to the dutiable value. In this particular instance before entry was made the witness took the invoice to the customs examiner and asked whether he had any information as to the dutiable value but found he had none. About a month later the customs examiner asked if the machine was equipped with a sprocket drive, and, after investigation, it was found that it was so equipped. Later a notice of advance in value was received and the witness was informed that the price had advanced. An appeal to reappraisement was taken and after an investigation the appeal was settled by stipulation which included the value of the sprocket. On the record presented the court was of the opinion that there was no intention to defraud the revenue of the United States or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.

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Bluebook (online)

8 Cust. Ct. 524, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6160-r-of-majestic-siphon-supply-co-cusc-1942.