Petitions 6204-R of Coty Processing Co.

U.S. Customs Court

Petitions 6204-R of Coty Processing Co.

8 Cust. Ct. 552

CourtUnited States Customs Court

DecidedJune 12, 1942

DocketNo. 47307

StatusPublished

This text of 8 Cust. Ct. 552 (Petitions 6204-R of Coty Processing 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.

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Petitions 6204-R of Coty Processing Co., 8 Cust. Ct. 552 (cusc 1942).

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Opinion

Opinion by

Cline, J.

The witness, department head in charge of making entries, testified for ttye petitioners that she submitted all the invoices to the customs examiner before making entry; that she understood that there was an investigation which started in September, 1936, and was not concluded before April, 1937; that the question involved was whether or not the shipper was a manufacturer, as the merchandise was to be appraised on the cost of production; that a great many appeals to reappraisement had been filed before the matter was finally settled by the court; and that in these particular cases there was an advance of 5 percent. Following Mrs. G. P. Snow, Hearst Magazines, Inc. v. United States (1 Cust. Ct. 46, C. D. 13) and on the record presented the court was of the opinion that the petitioners acted without intention to misrepresent the facts or to defraud the revenues of the United States. The petitions were therefore granted.

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Opinion by

Cline, J.

The witness, department head in charge of making entries, testified for ttye petitioners that she submitted all the invoices to the customs examiner before making entry; that she understood that there was an investigation which started in September, 1936, and was not concluded before April, 1937; that the question involved was whether or not the shipper was a manufacturer, as the merchandise was to be appraised on the cost of production; that a great many appeals to reappraisement had been filed before the matter was finally settled by the court; and that in these particular cases there was an advance of 5 percent. Following Mrs. G. P. Snow, Hearst Magazines, Inc. v. United States (1 Cust. Ct. 46, C. D. 13) and on the record presented the court was of the opinion that the petitioners acted without intention to misrepresent the facts or to defraud the revenues of the United States. The petitions were therefore granted.

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8 Cust. Ct. 552, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6204-r-of-coty-processing-co-cusc-1942.

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