Petition 6319-R of Burbank, Douglass & Co.

U.S. Customs Court

Petition 6319-R of Burbank, Douglass & Co.

15 Cust. Ct. 219

CourtUnited States Customs Court

DecidedJune 28, 1945

DocketNo. 50308

StatusPublished

This text of 15 Cust. Ct. 219 (Petition 6319-R of Burbank, Douglass & 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 6319-R of Burbank, Douglass & Co., 15 Cust. Ct. 219 (cusc 1945).

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Opinion

Opinion by

Cole, J.

Petitioner’s uncontradicted testimony showed that the price fpr the goods was advanced between the time the merchandise left the factory and when the steamer, upon which it was loaded, sailed; that the importer had no knowledge concerning such advance; and that prior to entry inquiry as to the valqe of this earthenware was made of the customs officials who had no information disputing the invoice values at which the entry was made. From an examination qf the record and a consideration of all the circumstances relating to the entry and appraisement of the merchandise the court was convinced that the relief sought should be allowed. The petition was therefore granted.

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Opinion by

Cole, J.

Petitioner’s uncontradicted testimony showed that the price fpr the goods was advanced between the time the merchandise left the factory and when the steamer, upon which it was loaded, sailed; that the importer had no knowledge concerning such advance; and that prior to entry inquiry as to the valqe of this earthenware was made of the customs officials who had no information disputing the invoice values at which the entry was made. From an examination qf the record and a consideration of all the circumstances relating to the entry and appraisement of the merchandise the court was convinced that the relief sought should be allowed. The petition was therefore granted.

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Bluebook (online)

15 Cust. Ct. 219, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6319-r-of-burbank-douglass-co-cusc-1945.