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

CourtUnited States Customs Court

DecidedJuly 26, 1943

DocketNo. 48586

StatusPublished

This text of 11 Cust. Ct. 224 (Petition 6295-R of Illfelder Importing 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.

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

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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.

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11 Cust. Ct. 224, 1943 Cust. Ct. LEXIS 3236, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6295-r-of-illfelder-importing-co-cusc-1943.