Petitions 6217-R of Golding Bros.

U.S. Customs Court

Petitions 6217-R of Golding Bros.

10 Cust. Ct. 462

CourtUnited States Customs Court

DecidedMay 21, 1943

DocketNo. 48301

StatusPublished

This text of 10 Cust. Ct. 462 (Petitions 6217-R of Golding Bros.) 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 6217-R of Golding Bros., 10 Cust. Ct. 462 (cusc 1943).

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Opinion

Opinion by

Walker, J.

It appeared that an officer of the petitioning company, who was in charge of purchasing the merchandise in question from Belgium, made a personal study of the Belgian market with respect to home and export values, the result being that he concluded the invoice values were correct and directed that entry be made on that basis. It further appeared that the values of the merchandise involved had -been the subject of discussions between this party and the appraiser at the Port of New York and that certain of the entries were selected as test cases. As the petitioner and its representatives had cooperated with the appraising authorities and withheld no information from them, the court was satisfied that the entry was made without intention 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

Walker, J.

It appeared that an officer of the petitioning company, who was in charge of purchasing the merchandise in question from Belgium, made a personal study of the Belgian market with respect to home and export values, the result being that he concluded the invoice values were correct and directed that entry be made on that basis. It further appeared that the values of the merchandise involved had -been the subject of discussions between this party and the appraiser at the Port of New York and that certain of the entries were selected as test cases. As the petitioner and its representatives had cooperated with the appraising authorities and withheld no information from them, the court was satisfied that the entry was made without intention 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)

10 Cust. Ct. 462, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6217-r-of-golding-bros-cusc-1943.