Petition 6413-R of Vita Food Products, Inc.

U.S. Customs Court

Petition 6413-R of Vita Food Products, Inc.

13 Cust. Ct. 243

CourtUnited States Customs Court

DecidedJune 26, 1944

DocketNo. 49567

StatusPublished

This text of 13 Cust. Ct. 243 (Petition 6413-R of Vita Food Products, Inc.) 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.

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Petition 6413-R of Vita Food Products, Inc., 13 Cust. Ct. 243 (cusc 1944).

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Opinion

Opinion by

Keefe, J.

It appeared at the trial that the merchandise arrived before the consular invoice; the appraiser was consulted but was unable to furnish any other value and merchandise was entered at the value of a previous shipment. [244]*244Upon receipt of consular invoice it was found that the pyiee was greater and the petitioner accordingly amended its entry. The caviar was appraised as entered, and later appraiser received report from abroad indicating a' higher value, and the collector called for reappraisement. Through compromise the case was settled at a value higher than entered but lower than contended for by collector. On the facts presented the court was of the opinion that the entry was made in good faith. The petition was therefore granted.

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Opinion by

Keefe, J.

It appeared at the trial that the merchandise arrived before the consular invoice; the appraiser was consulted but was unable to furnish any other value and merchandise was entered at the value of a previous shipment. [244]*244Upon receipt of consular invoice it was found that the pyiee was greater and the petitioner accordingly amended its entry. The caviar was appraised as entered, and later appraiser received report from abroad indicating a' higher value, and the collector called for reappraisement. Through compromise the case was settled at a value higher than entered but lower than contended for by collector. On the facts presented the court was of the opinion that the entry was made in good faith. The petition was therefore granted.

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13 Cust. Ct. 243, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6413-r-of-vita-food-products-inc-cusc-1944.