Petition 6460-R of Reedy Forwarding Co.

U.S. Customs Court

Petition 6460-R of Reedy Forwarding Co.

15 Cust. Ct. 260

CourtUnited States Customs Court

DecidedSeptember 6, 1945

DocketNo. 50458

StatusPublished

This text of 15 Cust. Ct. 260 (Petition 6460-R of Reedy Forwarding 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 6460-R of Reedy Forwarding Co., 15 Cust. Ct. 260 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

From the testimony it appeared that the undervaluation was due to a typographical error rather than lack of knowledge of market value. Upon the record it was held that the petitioner did not conceal from the appraiser or other officials any information relevant to this matter, and that there was no intention to .deceive the appraiser as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.

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Opinion by

Oliver, P. J.

From the testimony it appeared that the undervaluation was due to a typographical error rather than lack of knowledge of market value. Upon the record it was held that the petitioner did not conceal from the appraiser or other officials any information relevant to this matter, and that there was no intention to .deceive the appraiser as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.

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Bluebook (online)

15 Cust. Ct. 260, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6460-r-of-reedy-forwarding-co-cusc-1945.