Petition 6283-R of Herzig & Hart, Inc.

U.S. Customs Court

Petition 6283-R of Herzig & Hart, Inc.

10 Cust. Ct. 427

CourtUnited States Customs Court

DecidedMarch 26, 1943

DocketNo. 48147

StatusPublished

This text of 10 Cust. Ct. 427 (Petition 6283-R of Herzig & Hart, 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 6283-R of Herzig & Hart, Inc., 10 Cust. Ct. 427 (cusc 1943).

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Opinion

Opinion by

Keefe, J.

At the trial the record before the single judge, sitting in reappraisement, was admitted in evidence. The president of the importing firm herein testified that he had consulted with other buyers of furs in New York and had instructed his brokers to consult with the appraiser before entering the merchandise and he had no cause to believe that the entered prices were lower than the value of the merchandise, had never misrepresented or concealed any of the facts, and had no intention of defrauding the revenue. On the record presented the court was of the opinion that the petitioner in making entry acted in good faith and that a full and candid disclosure was made of all the facts in his possession concerning the value of the merchandise at the time of entry. The petition was therefore granted.

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Opinion by

Keefe, J.

At the trial the record before the single judge, sitting in reappraisement, was admitted in evidence. The president of the importing firm herein testified that he had consulted with other buyers of furs in New York and had instructed his brokers to consult with the appraiser before entering the merchandise and he had no cause to believe that the entered prices were lower than the value of the merchandise, had never misrepresented or concealed any of the facts, and had no intention of defrauding the revenue. On the record presented the court was of the opinion that the petitioner in making entry acted in good faith and that a full and candid disclosure was made of all the facts in his possession concerning the value of the merchandise at the time of entry. The petition was therefore granted.

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Bluebook (online)

10 Cust. Ct. 427, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6283-r-of-herzig-hart-inc-cusc-1943.