Petition 6313-R of Balfour, Guthrie & Co.
This text of 11 Cust. Ct. 310 (Petition 6313-R of Balfour, Guthrie & 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.
Opinion
Opinion by
The testimony of the customs broker who made the entry showed that there was a dispute between the importer and appraiser as to the value of the merchandise and a test case was made up. From the record it was found there was no intention on the part of the importer to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted.
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11 Cust. Ct. 310, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6313-r-of-balfour-guthrie-co-cusc-1943.