Petitions 6494-R of Sears Roebuck & Co.

U.S. Customs Court

Petitions 6494-R of Sears Roebuck & Co.

16 Cust. Ct. 199

CourtUnited States Customs Court

DecidedJanuary 7, 1946

DocketNo. 50796

StatusPublished

This text of 16 Cust. Ct. 199 (Petitions 6494-R of Sears Roebuck & 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 6494-R of Sears Roebuck & Co., 16 Cust. Ct. 199 (cusc 1946).

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Opinion

Opinion by

Keefe, J.

At the trial it was established that the merchandise was entered upon the basis of the export values and that similar merchandise had been so entered for a number of years. In this ease, the appraiser returned upon the basis of the foreign value, a higher value than that upon which the merchandise was entered. Because of the war, no information was available, and appeals taken for reappraisement were subsequently abandoned. From a consideration of all the circumstances involved, the court held that the petitioner was without intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the the appraiser as to the value of the merchandise. (Wroblewski v. United States, 28 C. C. P. A. 150, C. A. D. 137, followed.) The petitions were therefore granted.

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Opinion by

Keefe, J.

At the trial it was established that the merchandise was entered upon the basis of the export values and that similar merchandise had been so entered for a number of years. In this ease, the appraiser returned upon the basis of the foreign value, a higher value than that upon which the merchandise was entered. Because of the war, no information was available, and appeals taken for reappraisement were subsequently abandoned. From a consideration of all the circumstances involved, the court held that the petitioner was without intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the the appraiser as to the value of the merchandise. (Wroblewski v. United States, 28 C. C. P. A. 150, C. A. D. 137, followed.) The petitions were therefore granted.

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Bluebook (online)

16 Cust. Ct. 199, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6494-r-of-sears-roebuck-co-cusc-1946.