Petition 6314-R of Wing Lee Co.

U.S. Customs Court

Petition 6314-R of Wing Lee Co.

12 Cust. Ct. 301

CourtUnited States Customs Court

DecidedApril 26, 1944

DocketNo. 49381

StatusPublished

This text of 12 Cust. Ct. 301 (Petition 6314-R of Wing Lee 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 6314-R of Wing Lee Co., 12 Cust. Ct. 301 (cusc 1944).

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Opinion

Opinion by

Cline, J.

From the testimony of the witness for the petitioner it was found that the commercial invoice was written in the Chinese language but he checked the prices on the commercial invoice with the Chinese importer and found they were the same as on the consular invoice, and that the importer stated the prices were those freely offered. Previous to making entry an effort was made to secure information from the appraiser as to the value of the merchandise in question but the appraiser reported “unable to identify the goods on brands prior to examination.” He received no notice from the customs authorities that the prices were incorrect until he received a notice of advance. He had never before made entry of like merchandise. On the record the court found that the entry was made without intention to misrepresent the facts or defraud the revenue of the United States, or to deceive the appraiser. The petition was therefore

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Opinion by

Cline, J.

From the testimony of the witness for the petitioner it was found that the commercial invoice was written in the Chinese language but he checked the prices on the commercial invoice with the Chinese importer and found they were the same as on the consular invoice, and that the importer stated the prices were those freely offered. Previous to making entry an effort was made to secure information from the appraiser as to the value of the merchandise in question but the appraiser reported “unable to identify the goods on brands prior to examination.” He received no notice from the customs authorities that the prices were incorrect until he received a notice of advance. He had never before made entry of like merchandise. On the record the court found that the entry was made without intention to misrepresent the facts or defraud the revenue of the United States, or to deceive the appraiser. The petition was therefore

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12 Cust. Ct. 301, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6314-r-of-wing-lee-co-cusc-1944.