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

U.S. Customs Court

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

9 Cust. Ct. 438

United States Customs Court·Decided October 28, 1942·No. No. 47679·Published

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.

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

Pincite

9 Cust. Ct. 438 (Petition 6323-R of M. Reischmann & Son, Inc.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.