Petition 6439-R of Bill & Caldwell, Inc.

U.S. Customs Court

Petition 6439-R of Bill & Caldwell, Inc.

14 Cust. Ct. 183

CourtUnited States Customs Court

DecidedDecember 27, 1944

DocketNo. 49920

StatusPublished

This text of 14 Cust. Ct. 183 (Petition 6439-R of Bill & Caldwell, 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.

Bluebook

Petition 6439-R of Bill & Caldwell, Inc., 14 Cust. Ct. 183 (cusc 1944).

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Opinion

Opinion by

Ekwall, J.

It appeared that the additional duties accrued because of the fact that the merchandise was entered on the basis of foreign value and was appraised on the basis of cost of production. From the testimony produced the court was of the opinion that the importer was without intent to defraud the Government or deceive its officials as to the proper value of the merchandise, and that there was an honest difference of opinion between the importer and the Government appraiser. The petition was therefore granted.

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Opinion by

Ekwall, J.

It appeared that the additional duties accrued because of the fact that the merchandise was entered on the basis of foreign value and was appraised on the basis of cost of production. From the testimony produced the court was of the opinion that the importer was without intent to defraud the Government or deceive its officials as to the proper value of the merchandise, and that there was an honest difference of opinion between the importer and the Government appraiser. The petition was therefore granted.

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Bluebook (online)

14 Cust. Ct. 183, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6439-r-of-bill-caldwell-inc-cusc-1944.