Petitions 6147-R of Toa Kigyo Corp.

U.S. Customs Court

Petitions 6147-R of Toa Kigyo Corp.

9 Cust. Ct. 389

CourtUnited States Customs Court

DecidedAugust 3, 1942

DocketNo. 47429

StatusPublished

This text of 9 Cust. Ct. 389 (Petitions 6147-R of Toa Kigyo Corp.) 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 6147-R of Toa Kigyo Corp., 9 Cust. Ct. 389 (cusc 1942).

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Opinion

Opinion by

Keefe, J.

It appeared in this case that duringvfchis’period there,had been a change of prices in Japan and there was a disagreement between the importer and the appraiser as to the value for duty purposes. After considerable negotiation it was agreed that certain cases be selected as test cases and advances were made thereon by the appraiser. On appeal to this court it was held that neither the values contended for by the importer nor the appraiser were correct, the court finding the proper value of the fish to be 3 percent lower than that returned by the appraiser, but higher than the entered value. No appeal was taken from the judgment of the trial court. From the record the court was of the opinion that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petitions were therefore granted.

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Opinion by

Keefe, J.

It appeared in this case that duringvfchis’period there,had been a change of prices in Japan and there was a disagreement between the importer and the appraiser as to the value for duty purposes. After considerable negotiation it was agreed that certain cases be selected as test cases and advances were made thereon by the appraiser. On appeal to this court it was held that neither the values contended for by the importer nor the appraiser were correct, the court finding the proper value of the fish to be 3 percent lower than that returned by the appraiser, but higher than the entered value. No appeal was taken from the judgment of the trial court. From the record the court was of the opinion that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petitions were therefore granted.

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Bluebook (online)

9 Cust. Ct. 389, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6147-r-of-toa-kigyo-corp-cusc-1942.