Petition 6246-R of Spratt's Patent (America) Ltd.

U.S. Customs Court

Petition 6246-R of Spratt's Patent (America) Ltd.

10 Cust. Ct. 456

CourtUnited States Customs Court

DecidedMay 13, 1943

DocketNo. 48276

StatusPublished

This text of 10 Cust. Ct. 456 (Petition 6246-R of Spratt's Patent (America) Ltd.) 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 6246-R of Spratt's Patent (America) Ltd., 10 Cust. Ct. 456 (cusc 1943).

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Opinion

Opinion by

Walker, J.

The testimony of the purchasing agent of the petitioner was introduced and, among other things, it appeared that prior to entry of the merchandise he attempted to determine the proper dutiable value but was unsuccessful. When the appeal to reappraisement came before the court the witness stated the petitioner’s counsel was instructed to agree to the value claimed by the collector, and that this was done. From the record it was found there was no intent 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

Walker, J.

The testimony of the purchasing agent of the petitioner was introduced and, among other things, it appeared that prior to entry of the merchandise he attempted to determine the proper dutiable value but was unsuccessful. When the appeal to reappraisement came before the court the witness stated the petitioner’s counsel was instructed to agree to the value claimed by the collector, and that this was done. From the record it was found there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Bluebook (online)

10 Cust. Ct. 456, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6246-r-of-spratts-patent-america-ltd-cusc-1943.