Petition 6265-R of Allied Chemical & Dye Corp.

U.S. Customs Court

Petition 6265-R of Allied Chemical & Dye Corp.

9 Cust. Ct. 438

CourtUnited States Customs Court

DecidedOctober 28, 1942

DocketNo. 47680

StatusPublished

This text of 9 Cust. Ct. 438 (Petition 6265-R of Allied Chemical & Dye Corp.) 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 6265-R of Allied Chemical & Dye Corp., 9 Cust. Ct. 438 (cusc 1942).

Pincite

Opinion

Opinion by

Ekwall, J.

The merchandise, sulforidinolate DC, was entered on the basis of foreign-market value under section 402 (c), Tariff Act of 1930, and appraised on the basis of cost of production under section 402 (f). From the testimony it appeared that a representative of the importing corporation consulted with the Government examiner and the appraiser but was unable to secure any information as to value other than the foreign value which had been previously agreed upon. The only point of disagreement was on an item of profit. An appeal was filed but later abandoned. On the record presented it was found there was no intent to defraud the Government or to conceal the facts from the Government officials. The petition was therefore granted.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Ekwall, J.

The merchandise, sulforidinolate DC, was entered on the basis of foreign-market value under section 402 (c), Tariff Act of 1930, and appraised on the basis of cost of production under section 402 (f). From the testimony it appeared that a representative of the importing corporation consulted with the Government examiner and the appraiser but was unable to secure any information as to value other than the foreign value which had been previously agreed upon. The only point of disagreement was on an item of profit. An appeal was filed but later abandoned. On the record presented it was found there was no intent to defraud the Government or to conceal the facts from the Government officials. The petition was therefore granted.

Cite This Page — Counsel Stack

Bluebook (online)

9 Cust. Ct. 438, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6265-r-of-allied-chemical-dye-corp-cusc-1942.