Petition 6317-R of Robert Reiner, Inc.

U.S. Customs Court

Petition 6317-R of Robert Reiner, Inc.

10 Cust. Ct. 393

CourtUnited States Customs Court

DecidedFebruary 10, 1943

DocketNo. 48000

StatusPublished

This text of 10 Cust. Ct. 393 (Petition 6317-R of Robert Reiner, 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 6317-R of Robert Reiner, Inc., 10 Cust. Ct. 393 (cusc 1943).

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Opinion

Opinion by

Cole, J.

The only witness was the assistant secretary and office manager of the petitioning corporation, who testified he instructed the brokers to enter at United States value, which he himself computed, in lieu of the invoice prices. The broker followed instructions but the appraiser used cost of production as his basis, which resulted in an advance over the entered value. The case was appealed to reappraisement (Reappraisement 135350-A), which case was incorporated herein. From the record as presented the court wa,s satisfied of the good faith of the petitioner, the evidence offered reflecting a very diligent effort by the importer. The petition was therefore granted.

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Opinion by

Cole, J.

The only witness was the assistant secretary and office manager of the petitioning corporation, who testified he instructed the brokers to enter at United States value, which he himself computed, in lieu of the invoice prices. The broker followed instructions but the appraiser used cost of production as his basis, which resulted in an advance over the entered value. The case was appealed to reappraisement (Reappraisement 135350-A), which case was incorporated herein. From the record as presented the court wa,s satisfied of the good faith of the petitioner, the evidence offered reflecting a very diligent effort by the importer. The petition was therefore granted.

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10 Cust. Ct. 393, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6317-r-of-robert-reiner-inc-cusc-1943.