Petition 6460-R of Reedy Forwarding Co.

U.S. Customs Court

Petition 6460-R of Reedy Forwarding Co.

15 Cust. Ct. 260

United States Customs Court·Decided September 6, 1945·No. No. 50458·Published

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.

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

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15 Cust. Ct. 260 (Petition 6460-R of Reedy Forwarding Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.