Petition 6365-R of Denver Dry Goods Co.
This text of 11 Cust. Ct. 253 (Petition 6365-R of Denver Dry Goods 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.
Opinion
Opinion by
It appeared from the testimony that the additional duties were assessed by reason of the Government conducting an investigation, using samples furnished by the petitioner at the time of entry, which resulted in appraisement at a higher value, although at the time Of entry the importer upon seeking information as to the value was informed that the Government had no knowledge of any prices other than those shown on the invoice. The court was satisfied that the entry was made without any intention to defraud the revenue of the United States, or to conceal or misrepresent the facts. Following United States v. Dow (16 Ct. Cust. Appls. 304, T. D. 42875) the petition was granted.
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11 Cust. Ct. 253, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6365-r-of-denver-dry-goods-co-cusc-1943.