Petition 6234-R of Commercial Decal Products, Inc.

U.S. Customs Court

Petition 6234-R of Commercial Decal Products, Inc.

10 Cust. Ct. 371

CourtUnited States Customs Court

DecidedJanuary 13, 1943

DocketNo. 47902

StatusPublished

This text of 10 Cust. Ct. 371 (Petition 6234-R of Commercial Decal Products, Inc.) 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 6234-R of Commercial Decal Products, Inc., 10 Cust. Ct. 371 (cusc 1943).

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Opinion

Opinion by

Oliver, P. J.

It appeared from the testimony that this was the first importation of decalcomanias from England by the petitioning company. The broker was instructed to enter at the invoiced value. When securing information from abroad, at the request of the examiner, the witness testified he discovered he had purchased the merchandise from a jobber, whereas he believed he was purchasing from the manufacturer. Prior to trial, the case being appealed by the collector, a stipulation was entered into between counsel stipulating the correct dutiable value. This price represented the price of this jobber to the customers in England. From the record the court was convinced that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Opinion by

Oliver, P. J.

It appeared from the testimony that this was the first importation of decalcomanias from England by the petitioning company. The broker was instructed to enter at the invoiced value. When securing information from abroad, at the request of the examiner, the witness testified he discovered he had purchased the merchandise from a jobber, whereas he believed he was purchasing from the manufacturer. Prior to trial, the case being appealed by the collector, a stipulation was entered into between counsel stipulating the correct dutiable value. This price represented the price of this jobber to the customers in England. From the record the court was convinced that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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10 Cust. Ct. 371, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6234-r-of-commercial-decal-products-inc-cusc-1943.