Petition 6323-R of M. Reischmann & Son, Inc.

U.S. Customs Court

Petition 6323-R of M. Reischmann & Son, Inc.

9 Cust. Ct. 438

CourtUnited States Customs Court

DecidedOctober 28, 1942

DocketNo. 47679

StatusPublished

This text of 9 Cust. Ct. 438 (Petition 6323-R of M. Reischmann & Son, 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 6323-R of M. Reischmann & Son, Inc., 9 Cust. Ct. 438 (cusc 1942).

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Opinion

Opinion by

Ekwall, J.

It appeared in this case that a representative of the importing firm conferred with the examiner as to- the correct value but was unable to secure any information and that subsequent to entry he had several discussions but they disagreed as to the correct value. Appeals to reappraisement were filed, but no testimony was produced in rebuttal. From the evidence presented the court was of the opinion that there was no intent on--the-part of the importer ■to defraud the Government. The petition was therefore granted.

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Opinion by

Ekwall, J.

It appeared in this case that a representative of the importing firm conferred with the examiner as to- the correct value but was unable to secure any information and that subsequent to entry he had several discussions but they disagreed as to the correct value. Appeals to reappraisement were filed, but no testimony was produced in rebuttal. From the evidence presented the court was of the opinion that there was no intent on--the-part of the importer ■to defraud the Government. The petition was therefore granted.

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9 Cust. Ct. 438, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6323-r-of-m-reischmann-son-inc-cusc-1942.