Petition 6507-R of North American Mercantile Co.
This text of 16 Cust. Ct. 285 (Petition 6507-R of North American Mercantile 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.
Opinion
Opinion by
In order to establish a test case, the goods in question were entered at prices representing 'export value, with knowledge that appraisement would be made upon the basis of American selling price as defined in section 402 (g). Upon the record it was held that there was no intent to defraud the Government or to deceive its officials. The petition was therefore granted.
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16 Cust. Ct. 285, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6507-r-of-north-american-mercantile-co-cusc-1946.