Petition 6295-R of Illfelder Importing Co.

U.S. Customs Court

Petition 6295-R of Illfelder Importing Co.

11 Cust. Ct. 224, 1943 Cust. Ct. LEXIS 3236

United States Customs Court·Decided July 26, 1943·No. No. 48586·Published

Opinion

Opinion by

Cline, J.

It appeared that the only question raised by this appraisement was the cost of nondutiable charges which were deducted on entry. From the record it was found that in making the. entry the petitioner, acted without intention to misrepresent the facts or to defraud the revenue of the United States, or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cline, J.

It appeared that the only question raised by this appraisement was the cost of nondutiable charges which were deducted on entry. From the record it was found that in making the. entry the petitioner, acted without intention to misrepresent the facts or to defraud the revenue of the United States, or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

Petition 6295-R of Illfelder Importing Co., 11 Cust. Ct. 224, 1943 Cust. Ct. LEXIS 3236 (cusc 1943).

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