Petition 6440-R of Strohmeyer & Arpe Co.

U.S. Customs Court

Petition 6440-R of Strohmeyer & Arpe Co.

13 Cust. Ct. 321

CourtUnited States Customs Court

DecidedDecember 7, 1944

DocketNo. 49855

StatusPublished

This text of 13 Cust. Ct. 321 (Petition 6440-R of Strohmeyer & Arpe 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.

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Petition 6440-R of Strohmeyer & Arpe Co., 13 Cust. Ct. 321 (cusc 1944).

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Opinion

Opinion by

Walker, J.

It appeared from the record that the result was due to ■an honest difference of opinion, the importer believing that the drums should be -entered at the value of used drums, whereas the Government believed the value of new drums should apply. A reappraisement was called for, but it was later decided to export products made with the use of imported oil and obtain drawback thereon, and in order to facilitate the payment of such drawback instructions were issued to abandon the appeal. The court was satisfied that entry was made [322]*322without 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

Walker, J.

It appeared from the record that the result was due to ■an honest difference of opinion, the importer believing that the drums should be -entered at the value of used drums, whereas the Government believed the value of new drums should apply. A reappraisement was called for, but it was later decided to export products made with the use of imported oil and obtain drawback thereon, and in order to facilitate the payment of such drawback instructions were issued to abandon the appeal. The court was satisfied that entry was made [322]*322without 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. 321, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6440-r-of-strohmeyer-arpe-co-cusc-1944.