Petition 6299-R of Baker, Carver & Morrell Ship Supplies, Inc.

U.S. Customs Court

Petition 6299-R of Baker, Carver & Morrell Ship Supplies, Inc.

13 Cust. Ct. 297

CourtUnited States Customs Court

DecidedOctober 19, 1944

DocketNo. 49767

StatusPublished

This text of 13 Cust. Ct. 297 (Petition 6299-R of Baker, Carver & Morrell Ship Supplies, 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 6299-R of Baker, Carver & Morrell Ship Supplies, Inc., 13 Cust. Ct. 297 (cusc 1944).

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Opinion

Opinion by

Oliver, P. J.

It appeared from the testimony that a controversy arose as to the. proper discount applicable to the merchandise herein, and the petitioner selected the entry herein in order to present it as a test case. The merchandise was appraised on the basis of foreign-market value which was list price, less 12)4 percent trade discount and 2)4 percent cash discount. The importer claimed the invoice or list prices, less 50 percent discount. From an examination of the entire record the court was satisfied that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Opinion by

Oliver, P. J.

It appeared from the testimony that a controversy arose as to the. proper discount applicable to the merchandise herein, and the petitioner selected the entry herein in order to present it as a test case. The merchandise was appraised on the basis of foreign-market value which was list price, less 12)4 percent trade discount and 2)4 percent cash discount. The importer claimed the invoice or list prices, less 50 percent discount. From an examination of the entire record the court was satisfied that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Bluebook (online)

13 Cust. Ct. 297, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6299-r-of-baker-carver-morrell-ship-supplies-inc-cusc-1944.