Petitions 6152-R of Arkell Safety Bag Co.

U.S. Customs Court

Petitions 6152-R of Arkell Safety Bag Co.

7 Cust. Ct. 310

CourtUnited States Customs Court

DecidedNovember 5, 1941

DocketNo. 46536

StatusPublished

This text of 7 Cust. Ct. 310 (Petitions 6152-R of Arkell Safety Bag 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 6152-R of Arkell Safety Bag Co., 7 Cust. Ct. 310 (cusc 1941).

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Opinion

Opinion by

Oliver, P. J.

These duress entries were made under the test case (Arkell Safety Bag Co. v. United States, Reap. Dec. 4670) and additional duties were assessed. From an examination of the record and a consideration of the facts the court was satisfied that when these entries were made there was no intention to defraud the revenue of the United States, conceal or misrepresent the facts, or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.

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Opinion by

Oliver, P. J.

These duress entries were made under the test case (Arkell Safety Bag Co. v. United States, Reap. Dec. 4670) and additional duties were assessed. From an examination of the record and a consideration of the facts the court was satisfied that when these entries were made there was no intention to defraud the revenue of the United States, conceal or misrepresent the facts, or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.

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7 Cust. Ct. 310, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6152-r-of-arkell-safety-bag-co-cusc-1941.