Petition 6369-R of Ecuadorian Panama Hat Co.

U.S. Customs Court

Petition 6369-R of Ecuadorian Panama Hat Co.

11 Cust. Ct. 273

CourtUnited States Customs Court

DecidedOctober 2, 1943

DocketNo. 48818

StatusPublished

This text of 11 Cust. Ct. 273 (Petition 6369-R of Ecuadorian Panama Hat 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 6369-R of Ecuadorian Panama Hat Co., 11 Cust. Ct. 273 (cusc 1943).

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Opinion

Opinion by

Oliver, P. J.

This case involves certain hats which were bought-from a commissionaire or dealer who collects them from native weavers. The record disclosed that the prices fluctuate from time to time in the home market, due to seasonal activities, weather conditions, and harvesting. The witness stated that before making entry he submitted the invoices to the appraiser but that the appraiser had no information. The invoiced values were accepted and the merchandise appraised at such values, but later the collector appealed to re-appraisement, the petitioner discovered different values, and stipulated as to the higher values. The court was of the opinion that the petitioner might well have established some more definite method of ascertaining market conditions and prices prevailing at the time of shipment, but upon the entire record it was convinced that the petitioner had no intent to conceal any information, or to deceive the appraiser. The petition was therefore granted.

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Opinion by

Oliver, P. J.

This case involves certain hats which were bought-from a commissionaire or dealer who collects them from native weavers. The record disclosed that the prices fluctuate from time to time in the home market, due to seasonal activities, weather conditions, and harvesting. The witness stated that before making entry he submitted the invoices to the appraiser but that the appraiser had no information. The invoiced values were accepted and the merchandise appraised at such values, but later the collector appealed to re-appraisement, the petitioner discovered different values, and stipulated as to the higher values. The court was of the opinion that the petitioner might well have established some more definite method of ascertaining market conditions and prices prevailing at the time of shipment, but upon the entire record it was convinced that the petitioner had no intent to conceal any information, or to deceive the appraiser. The petition was therefore granted.

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Bluebook (online)

11 Cust. Ct. 273, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6369-r-of-ecuadorian-panama-hat-co-cusc-1943.