Petition 6363-R of Waltham Watch Co.

U.S. Customs Court

Petition 6363-R of Waltham Watch Co.

12 Cust. Ct. 315

CourtUnited States Customs Court

DecidedMay 19, 1944

DocketNo. 49416

StatusPublished

This text of 12 Cust. Ct. 315 (Petition 6363-R of Waltham Watch 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 6363-R of Waltham Watch Co., 12 Cust. Ct. 315 (cusc 1944).

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Opinion

Opinion by

Oliver, P. J.

A witness for the petitioning company testified that he checked the prices after the shipment m question had been made to see that the values of watch jewels were correctly represented; that many of the items came through at prices higher than on the original order and that the petitioner, when so advised, paid duty on the increased value basis; that at the time of entry the petitioner did not have information indicating that certain other items should have been entered at higher prices than invoiced. From the record presented the court was satisfied that the entry was made w'ithout intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Opinion by

Oliver, P. J.

A witness for the petitioning company testified that he checked the prices after the shipment m question had been made to see that the values of watch jewels were correctly represented; that many of the items came through at prices higher than on the original order and that the petitioner, when so advised, paid duty on the increased value basis; that at the time of entry the petitioner did not have information indicating that certain other items should have been entered at higher prices than invoiced. From the record presented the court was satisfied that the entry was made w'ithout intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Bluebook (online)

12 Cust. Ct. 315, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6363-r-of-waltham-watch-co-cusc-1944.