Petition 6370-R of Joseph C. Murray & Co.

U.S. Customs Court

Petition 6370-R of Joseph C. Murray & Co.

12 Cust. Ct. 333

CourtUnited States Customs Court

DecidedJune 14, 1944

DocketNo. 49500

StatusPublished

This text of 12 Cust. Ct. 333 (Petition 6370-R of Joseph C. Murray & 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 6370-R of Joseph C. Murray & Co., 12 Cust. Ct. 333 (cusc 1944).

Pincite

Opinion

Opinion by

Cline, J.

It appeared in this case that the broker, in making the entry, used the same process as is usually used in such eases, but the examiner was unable to find that there was a United States value for the merchandise under the provisions of section 402 (e), as construed by the courts, because there were no prototype shipments sold in the New York market at the time of the exportation of the instant shipments. On the record presented the court found that the entries were made without intention to misrepresent the facts or defraud the revenue of the United States. The petition was therefore granted.

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

Opinion by

Cline, J.

It appeared in this case that the broker, in making the entry, used the same process as is usually used in such eases, but the examiner was unable to find that there was a United States value for the merchandise under the provisions of section 402 (e), as construed by the courts, because there were no prototype shipments sold in the New York market at the time of the exportation of the instant shipments. On the record presented the court found that the entries were made without intention to misrepresent the facts or defraud the revenue of the United States. The petition was therefore granted.

Cite This Page — Counsel Stack

Bluebook (online)

12 Cust. Ct. 333, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6370-r-of-joseph-c-murray-co-cusc-1944.