Petition 6359-R of Miller Bros. Hat Co.

U.S. Customs Court

Petition 6359-R of Miller Bros. Hat Co.

12 Cust. Ct. 261

United States Customs Court·Decided February 25, 1944·No. No. 49219·Published

Opinion

Opinion by

Walker, J.

It appeared that the hats in question were a part of merchandise included in a previous season contract and were invoiced at the previous season price which, in the meantime, had advanced. From the record the court was satisfied that there was no intention of defrauding the revenue of the United States, concealing or misrepresenting the facts, or deceiving the appraiser as to the value of the merchandise. The petition was therefore granted.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Walker, J.

It appeared that the hats in question were a part of merchandise included in a previous season contract and were invoiced at the previous season price which, in the meantime, had advanced. From the record the court was satisfied that there was no intention of defrauding the revenue of the United States, concealing or misrepresenting the facts, or deceiving the appraiser as to the value of the merchandise. The petition was therefore granted.

Petition 6359-R of Miller Bros. Hat Co., 12 Cust. Ct. 261 (cusc 1944).

Pincite

12 Cust. Ct. 261 (Petition 6359-R of Miller Bros. Hat Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.