Petitions 6531-R of G. R. Kirk Co.

U.S. Customs Court

Petitions 6531-R of G. R. Kirk Co.

16 Cust. Ct. 273

CourtUnited States Customs Court

DecidedMay 2, 1946

DocketNo. 51080

StatusPublished

This text of 16 Cust. Ct. 273 (Petitions 6531-R of G. R. Kirk 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 6531-R of G. R. Kirk Co., 16 Cust. Ct. 273 (cusc 1946).

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Opinion

Opinion by

Keefe, J.

At the trial it was established that a disagreement arose between the petitioner and the appraisers as to the value of the merchandise, Test cases involving several importations were agreed upon and an investigation was instituted by the Government. The petitioner freely cooperated with the Government officials in showing its records and giving them any information desired. After the completion of the investigation, a compromise based on the customs agent’s findings' was agreed upon which resulted in higher values for some of the trees and lower values for others. It was held that the petitioner in making entry was without any intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.

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Opinion by

Keefe, J.

At the trial it was established that a disagreement arose between the petitioner and the appraisers as to the value of the merchandise, Test cases involving several importations were agreed upon and an investigation was instituted by the Government. The petitioner freely cooperated with the Government officials in showing its records and giving them any information desired. After the completion of the investigation, a compromise based on the customs agent’s findings' was agreed upon which resulted in higher values for some of the trees and lower values for others. It was held that the petitioner in making entry was without any intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.

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Bluebook (online)

16 Cust. Ct. 273, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6531-r-of-g-r-kirk-co-cusc-1946.