Petitions 6140-R of F. Murray Hill Co.

U.S. Customs Court

Petitions 6140-R of F. Murray Hill Co.

6 Cust. Ct. 684

CourtUnited States Customs Court

DecidedJune 16, 1941

DocketNo. 46066

StatusPublished

This text of 6 Cust. Ct. 684 (Petitions 6140-R of F. Murray Hill 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

Petitions 6140-R of F. Murray Hill Co., 6 Cust. Ct. 684 (cusc 1941).

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Opinion

Opinion by

Kincheloe, J.

It appeared that the atomizers were parts of sets -each consisting of a perfume bottle, a glass tray, and a metal atomizer, which were entered as entireties. They were appraised separately and an advance in the value of the atomizers resulted in the assessment of additional duties. Being satisfied that there was no intention to defraud the revenue or conceal or misrepresent the facts, the court granted the petitions.

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Opinion by

Kincheloe, J.

It appeared that the atomizers were parts of sets -each consisting of a perfume bottle, a glass tray, and a metal atomizer, which were entered as entireties. They were appraised separately and an advance in the value of the atomizers resulted in the assessment of additional duties. Being satisfied that there was no intention to defraud the revenue or conceal or misrepresent the facts, the court granted the petitions.

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Bluebook (online)

6 Cust. Ct. 684, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6140-r-of-f-murray-hill-co-cusc-1941.