Petition 6398-R of Delite Products Co.

U.S. Customs Court

Petition 6398-R of Delite Products Co.

13 Cust. Ct. 256

CourtUnited States Customs Court

DecidedJune 30, 1944

DocketNo. 49603

StatusPublished

This text of 13 Cust. Ct. 256 (Petition 6398-R of Delite Products 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 6398-R of Delite Products Co., 13 Cust. Ct. 256 (cusc 1944).

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Opinion

Opinion by

Cole, J.

It appeared from the uncontradicted testimony of the customs broker, the only witness in the case, and who made the entry, that a diligent effort was made by the importer to cooperate with the customs officials in determining the proper dutiable value. Following the introduction of petitioner’s testimony the Government disclosed possession of a customs agent’s report from which it also appears that there was no intent on the part of anyone connected with this importation to defraud the revenue of the United States or to conceal or misrepresent the facts. On the record presented the petition was granted.

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Opinion by

Cole, J.

It appeared from the uncontradicted testimony of the customs broker, the only witness in the case, and who made the entry, that a diligent effort was made by the importer to cooperate with the customs officials in determining the proper dutiable value. Following the introduction of petitioner’s testimony the Government disclosed possession of a customs agent’s report from which it also appears that there was no intent on the part of anyone connected with this importation to defraud the revenue of the United States or to conceal or misrepresent the facts. On the record presented the petition was granted.

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Bluebook (online)

13 Cust. Ct. 256, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6398-r-of-delite-products-co-cusc-1944.