Petition 6318-R of R. L. Swearer Co.

U.S. Customs Court

Petition 6318-R of R. L. Swearer Co.

10 Cust. Ct. 477

CourtUnited States Customs Court

DecidedJune 10, 1943

DocketNo. 48386

StatusPublished

This text of 10 Cust. Ct. 477 (Petition 6318-R of R. L. Swearer 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.

Bluebook

Petition 6318-R of R. L. Swearer Co., 10 Cust. Ct. 477 (cusc 1943).

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Opinion

Opinion by

Walker, J.

From the testimony it appeared that a difference of opinion arose between the appraiser and the importer as to whether the proper basis of value was the foreign value or the United States value, as defined in section 402, Tariff Act of 1930. It was therefore decided to select one importation and make a test case. Upon appeal the position of the importer was affirmed by the single judge (Reap. Dec. 5598) with the exception of one item. The additional duties here sought to be remitted were imposed with reference to that item only. On the record it was found that there was no intention to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Walker, J.

From the testimony it appeared that a difference of opinion arose between the appraiser and the importer as to whether the proper basis of value was the foreign value or the United States value, as defined in section 402, Tariff Act of 1930. It was therefore decided to select one importation and make a test case. Upon appeal the position of the importer was affirmed by the single judge (Reap. Dec. 5598) with the exception of one item. The additional duties here sought to be remitted were imposed with reference to that item only. On the record it was found that there was no intention to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

10 Cust. Ct. 477, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6318-r-of-r-l-swearer-co-cusc-1943.