Petition 6522-R of Klingerit, Inc.

U.S. Customs Court

Petition 6522-R of Klingerit, Inc.

16 Cust. Ct. 222

CourtUnited States Customs Court

DecidedJuly 1, 1946

DocketNo. 50880

StatusPublished

This text of 16 Cust. Ct. 222 (Petition 6522-R of Klingerit, Inc.) 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 6522-R of Klingerit, Inc., 16 Cust. Ct. 222 (cusc 1946).

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Opinion

Opinion by

Cline, J.

The merchandise was invoiced in United States dollars but entered at a higher foreign market value in Austrian schillings. Appraisal was made in German reichsmarks at the ratio of 1 reichsmark to 1.50 Austrian schillings. The importer appealed to reappraisement on the ground that the appraiser was attempting to convert currency, which was a function of the collector, but the court held that since Austria was then occupied by Germany, the appraiser was properly finding value in the currency of the country of exportation. (Klingerit, Inc. v. United States, 11 Cust. Ct. 446, Reap. Dec. 5944, affirmed in Reap. Dec. 6159.) After consideration of the evidence it was held that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Opinion by

Cline, J.

The merchandise was invoiced in United States dollars but entered at a higher foreign market value in Austrian schillings. Appraisal was made in German reichsmarks at the ratio of 1 reichsmark to 1.50 Austrian schillings. The importer appealed to reappraisement on the ground that the appraiser was attempting to convert currency, which was a function of the collector, but the court held that since Austria was then occupied by Germany, the appraiser was properly finding value in the currency of the country of exportation. (Klingerit, Inc. v. United States, 11 Cust. Ct. 446, Reap. Dec. 5944, affirmed in Reap. Dec. 6159.) After consideration of the evidence it was held that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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16 Cust. Ct. 222, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6522-r-of-klingerit-inc-cusc-1946.

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