Petition 6397-R of M. H. Garvey Co.

U.S. Customs Court

Petition 6397-R of M. H. Garvey Co.

13 Cust. Ct. 302

CourtUnited States Customs Court

DecidedNovember 8, 1944

DocketNo. 49784

StatusPublished

This text of 13 Cust. Ct. 302 (Petition 6397-R of M. H. Garvey 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 6397-R of M. H. Garvey Co., 13 Cust. Ct. 302 (cusc 1944).

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Opinion

Opinion by

Lawrence, J.

It appeared that the additional duties in this case resulted from an advance of 10 percent in the market value but neither the examiner, who was asked for information at the time of entry, nor the petitioner, knew of the advance at the time of entry but later information submitted by the petitioner at request of examiner verified this increase. The court was satisfied that the entry was made without any' intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Opinion by

Lawrence, J.

It appeared that the additional duties in this case resulted from an advance of 10 percent in the market value but neither the examiner, who was asked for information at the time of entry, nor the petitioner, knew of the advance at the time of entry but later information submitted by the petitioner at request of examiner verified this increase. The court was satisfied that the entry was made without any' intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

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Bluebook (online)

13 Cust. Ct. 302, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6397-r-of-m-h-garvey-co-cusc-1944.