Petition 6364-R of Carbon

U.S. Customs Court

Petition 6364-R of Carbon

11 Cust. Ct. 267

CourtUnited States Customs Court

DecidedSeptember 22, 1943

DocketNo. 48795

StatusPublished

This text of 11 Cust. Ct. 267 (Petition 6364-R of Carbon) 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 6364-R of Carbon, 11 Cust. Ct. 267 (cusc 1943).

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Opinion

Opinion by

Cole, J.

It appeared from the uncontradicted testimony that the entries relate to a class of merchandise never carried in stock by the foreign exporter but always purchased under terms for delivery 6 months hence. The collector of customs filed appeals (Reappraisements 141731-A and 141732-A) claiming the higher price agreed to under the later of two contracts to be representative of the proper dutiable value. At the hearing it was found that the facts came squarely within the decision in White Lamb Finlay, Inc. v. United States (29 C. C. P. A. 199, C. A. D. 192). In accordance therewith and from the facts the court was satisfied that the entries were made without any intention to defraud the revenue of the United States, or to conceal or misrepresent the facts of the case, or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cole, J.

It appeared from the uncontradicted testimony that the entries relate to a class of merchandise never carried in stock by the foreign exporter but always purchased under terms for delivery 6 months hence. The collector of customs filed appeals (Reappraisements 141731-A and 141732-A) claiming the higher price agreed to under the later of two contracts to be representative of the proper dutiable value. At the hearing it was found that the facts came squarely within the decision in White Lamb Finlay, Inc. v. United States (29 C. C. P. A. 199, C. A. D. 192). In accordance therewith and from the facts the court was satisfied that the entries were made without any intention to defraud the revenue of the United States, or to conceal or misrepresent the facts of the case, or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

11 Cust. Ct. 267, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6364-r-of-carbon-cusc-1943.