Petition 6393-R of Westinghouse Electric & Manufacturing Co.

U.S. Customs Court

Petition 6393-R of Westinghouse Electric & Manufacturing Co.

17 Cust. Ct. 176

United States Customs Court·Decided September 3, 1946·No. No. 51284·Published

Opinion

Opinion by

Cole, J.

From the testimony it appeared that the articles in question were obtained as an experimental proposition to determine whether they, as regular parts of a Canadian rectifier, were also suitable for use on an American rectifier. The customs broker testified that, in entering at the invoice prices, he followed the instructions of the petitioner, and that in so doing, he supplied the customs officials with all information in his possession. The appraiser testified that there was nothing in the attitude of either the petitioner or the customs broker indicative of an attempt to deceive the customs authorities or to defraud the revenue of the United States. The petition was therefore granted.

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Opinion by

Cole, J.

From the testimony it appeared that the articles in question were obtained as an experimental proposition to determine whether they, as regular parts of a Canadian rectifier, were also suitable for use on an American rectifier. The customs broker testified that, in entering at the invoice prices, he followed the instructions of the petitioner, and that in so doing, he supplied the customs officials with all information in his possession. The appraiser testified that there was nothing in the attitude of either the petitioner or the customs broker indicative of an attempt to deceive the customs authorities or to defraud the revenue of the United States. The petition was therefore granted.

Petition 6393-R of Westinghouse Electric & Manufacturing Co., 17 Cust. Ct. 176 (cusc 1946).

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17 Cust. Ct. 176 (Petition 6393-R of Westinghouse Electric & Manufacturing Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.