Petition 6391-R of New York Merchandise Co.

U.S. Customs Court

Petition 6391-R of New York Merchandise Co.

14 Cust. Ct. 279

CourtUnited States Customs Court

DecidedJune 18, 1945

DocketNo. 50276

StatusPublished

This text of 14 Cust. Ct. 279 (Petition 6391-R of New York Merchandise 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 6391-R of New York Merchandise Co., 14 Cust. Ct. 279 (cusc 1945).

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Opinion

Opinion by

Cline, J.

An appeal to reappraisement was taken and the appraised value affirmed (Reap. Dec. 5789). The vice president of the petitioner testified that the entry was made under his direction; that he had instructed his employees to disclose all facts and to take all precautions that the proper entered values be given; and that he had no information that the value of 1.80 yen was incorrect. After consideration of the evidence in this ease, it was held that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Opinion by

Cline, J.

An appeal to reappraisement was taken and the appraised value affirmed (Reap. Dec. 5789). The vice president of the petitioner testified that the entry was made under his direction; that he had instructed his employees to disclose all facts and to take all precautions that the proper entered values be given; and that he had no information that the value of 1.80 yen was incorrect. After consideration of the evidence in this ease, it was held that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Bluebook (online)

14 Cust. Ct. 279, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6391-r-of-new-york-merchandise-co-cusc-1945.