Petitions 6141-R of Borregaard Co.

U.S. Customs Court

Petitions 6141-R of Borregaard Co.

11 Cust. Ct. 184

CourtUnited States Customs Court

DecidedJune 18, 1943

DocketNo. 48401

StatusPublished

This text of 11 Cust. Ct. 184 (Petitions 6141-R of Borregaard 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 6141-R of Borregaard Co., 11 Cust. Ct. 184 (cusc 1943).

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Opinion

Opinion by

Oliver, P. J.

These importations were made during a period when certain test cases were being prepared to determine the value of similar merchandise. The final decision, largely in favor of the importer, found the proper basis for assessing duty was the export value. Due to fluctuation during the period of litigation, when some of the entries were liquidated the result indicated a higher value than that actually claimed by the appraiser, which resulted in a slight penalty, as in this case. At the trial the sales manager for the petitioner testified to these facts. On the record presented the court was thoroughly satisfied that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petitions were therefore granted.

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Opinion by

Oliver, P. J.

These importations were made during a period when certain test cases were being prepared to determine the value of similar merchandise. The final decision, largely in favor of the importer, found the proper basis for assessing duty was the export value. Due to fluctuation during the period of litigation, when some of the entries were liquidated the result indicated a higher value than that actually claimed by the appraiser, which resulted in a slight penalty, as in this case. At the trial the sales manager for the petitioner testified to these facts. On the record presented the court was thoroughly satisfied that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petitions were therefore granted.

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Bluebook (online)

11 Cust. Ct. 184, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6141-r-of-borregaard-co-cusc-1943.