Petition 6387-R of British Ministry of Supply Mission

U.S. Customs Court

Petition 6387-R of British Ministry of Supply Mission

11 Cust. Ct. 308

CourtUnited States Customs Court

DecidedNovember 23, 1943

DocketNo. 48972

StatusPublished

This text of 11 Cust. Ct. 308 (Petition 6387-R of British Ministry of Supply Mission) 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 6387-R of British Ministry of Supply Mission, 11 Cust. Ct. 308 (cusc 1943).

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Opinion

Opinion by

Cline, J.

It appeared from the record that a cablegram in which the value of the goods was given as 150 rials was garbled and that it should have read 1,050 rials. The invoice and a letter explaining the invoice were forwarded', to the broker with instructions to amend the entry, but the invoice had inadvertently been passed by the appraiser at the invoice value. The collector filed an appeal for reappraisement .and when the case came before the court the parties-stipulated that the value was 1,050 rials per 100 skins. The court found that the petitioner acted without intention to misrepresent the facts or defraud the revenue-of the United States. The petition was therefore granted.

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Opinion by

Cline, J.

It appeared from the record that a cablegram in which the value of the goods was given as 150 rials was garbled and that it should have read 1,050 rials. The invoice and a letter explaining the invoice were forwarded', to the broker with instructions to amend the entry, but the invoice had inadvertently been passed by the appraiser at the invoice value. The collector filed an appeal for reappraisement .and when the case came before the court the parties-stipulated that the value was 1,050 rials per 100 skins. The court found that the petitioner acted without intention to misrepresent the facts or defraud the revenue-of the United States. The petition was therefore granted.

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11 Cust. Ct. 308, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6387-r-of-british-ministry-of-supply-mission-cusc-1943.