Petition 6257-R of Adolff Bobbin Co.

U.S. Customs Court

Petition 6257-R of Adolff Bobbin Co.

10 Cust. Ct. 456

CourtUnited States Customs Court

DecidedMay 13, 1943

DocketNo. 48277

StatusPublished

This text of 10 Cust. Ct. 456 (Petition 6257-R of Adolff Bobbin 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 6257-R of Adolff Bobbin Co., 10 Cust. Ct. 456 (cusc 1943).

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Opinion

Opinion by

Walker, J.

It appeared that prior to entry of the merchandise two questions arose in discussion of the matter by the representatives of the petitioner and the customs officials. One was whether a deduction of 8 percent for profit was allowable and the other the deduction of a 25 percent countervailing duty in calculating the United States value. An impasse having been reached, it was decided to make up two test cases for determination of the questions by the courts, and the two entries here involved covered the merchandise represented by those cases. As the record showed that the petitioner cooperated at all times with the customs officials and that the undervaluation was the result of an honest difference of opinion respecting the application of the laws involved, the court was satisfied 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

Walker, J.

It appeared that prior to entry of the merchandise two questions arose in discussion of the matter by the representatives of the petitioner and the customs officials. One was whether a deduction of 8 percent for profit was allowable and the other the deduction of a 25 percent countervailing duty in calculating the United States value. An impasse having been reached, it was decided to make up two test cases for determination of the questions by the courts, and the two entries here involved covered the merchandise represented by those cases. As the record showed that the petitioner cooperated at all times with the customs officials and that the undervaluation was the result of an honest difference of opinion respecting the application of the laws involved, the court was satisfied 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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Bluebook (online)

10 Cust. Ct. 456, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6257-r-of-adolff-bobbin-co-cusc-1943.