Petition 6288-R of Daniel F. Young, Inc.

U.S. Customs Court

Petition 6288-R of Daniel F. Young, Inc.

10 Cust. Ct. 441

CourtUnited States Customs Court

DecidedApril 22, 1943

DocketNo. 48223

StatusPublished

This text of 10 Cust. Ct. 441 (Petition 6288-R of Daniel F. Young, 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.

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Petition 6288-R of Daniel F. Young, Inc., 10 Cust. Ct. 441 (cusc 1943).

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Opinion

Opinion by

Cline, J.

The vice president of the customs brokerage firm making the entry testified, among other things, that at the time of making the entry he represented a number of Japanese and Korean electric-light bulb importers, saw their invoices, and was familiar with the prices. He made entry at $7 per thousand pie'ces. The merchandise was appraised as entered. The collector filed an appeal for reappraisement, at which time it was shown that an importer at Bridgeport received an importation of similar merchandise on the same vessel, which merchandise was invoiced at $7.50 per thousand pieces. A stipulation was therefore entered into agreeing that the export value was $7.50 per thousand, less certain charges, and the court so found. In accordance therewith it was held that in making the entry in this case the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States. The petition was granted.

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Opinion by

Cline, J.

The vice president of the customs brokerage firm making the entry testified, among other things, that at the time of making the entry he represented a number of Japanese and Korean electric-light bulb importers, saw their invoices, and was familiar with the prices. He made entry at $7 per thousand pie'ces. The merchandise was appraised as entered. The collector filed an appeal for reappraisement, at which time it was shown that an importer at Bridgeport received an importation of similar merchandise on the same vessel, which merchandise was invoiced at $7.50 per thousand pieces. A stipulation was therefore entered into agreeing that the export value was $7.50 per thousand, less certain charges, and the court so found. In accordance therewith it was held that in making the entry in this case the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States. The petition was granted.

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10 Cust. Ct. 441, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6288-r-of-daniel-f-young-inc-cusc-1943.