Petition 6512-R of Schofield Donald Co.

U.S. Customs Court

Petition 6512-R of Schofield Donald Co.

16 Cust. Ct. 218

CourtUnited States Customs Court

DecidedJuly 1, 1946

DocketNo. 50866

StatusPublished

This text of 16 Cust. Ct. 218 (Petition 6512-R of Schofield Donald 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 6512-R of Schofield Donald Co., 16 Cust. Ct. 218 (cusc 1946).

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Opinion

Opinion by

Keefe, J.

At the trial it was established that there was a difference of opinion between the petitioner and the examiner as to whether or not there was a foreign value for the merchandise in question. It was agreed to bring a test case in'reappraisement but before the case came to trial, the Government found that there was a foreign value. The petitioner, upon advice of counsel, then abandoned its appeal for reappraisement. It was held that there was no intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Keefe, J.

At the trial it was established that there was a difference of opinion between the petitioner and the examiner as to whether or not there was a foreign value for the merchandise in question. It was agreed to bring a test case in'reappraisement but before the case came to trial, the Government found that there was a foreign value. The petitioner, upon advice of counsel, then abandoned its appeal for reappraisement. It was held that there was no intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

16 Cust. Ct. 218, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6512-r-of-schofield-donald-co-cusc-1946.