T. C. Hughes Co. v. United States

U.S. Customs Court

T. C. Hughes Co. v. United States

30 Cust. Ct. 471, 1953 Cust. Ct. LEXIS 412

CourtUnited States Customs Court

DecidedJune 3, 1953

DocketNo. 57382; protest 176052-K (San Francisco)

StatusPublished

This text of 30 Cust. Ct. 471 (T. C. Hughes Co. v. United States) 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

T. C. Hughes Co. v. United States, 30 Cust. Ct. 471, 1953 Cust. Ct. LEXIS 412 (cusc 1953).

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Opinion

Opinion by

Ekwall, J.

The per se value of the merchandise, as shown on the invoice, was converted on the informal entry to $55, and the» evidence disclosed that plaintiff had actually paid $45. The customs inspector testified that he did not recall discussing the value with the importer at the time of entry. The official papers disclosed that, at the time .the entry was prepared in the presence of the plaintiff, no complaint was made (section 16.12, Customs Regulations of 1943, as amended). The court held that the record was devoid of proof of the value of the merchandise under section 401, Tariff Act of 1930. The protest was therefore dismissed.

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Opinion by

Ekwall, J.

The per se value of the merchandise, as shown on the invoice, was converted on the informal entry to $55, and the» evidence disclosed that plaintiff had actually paid $45. The customs inspector testified that he did not recall discussing the value with the importer at the time of entry. The official papers disclosed that, at the time .the entry was prepared in the presence of the plaintiff, no complaint was made (section 16.12, Customs Regulations of 1943, as amended). The court held that the record was devoid of proof of the value of the merchandise under section 401, Tariff Act of 1930. The protest was therefore dismissed.

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Bluebook (online)

30 Cust. Ct. 471, 1953 Cust. Ct. LEXIS 412, Counsel Stack Legal Research, https://law.counselstack.com/opinion/t-c-hughes-co-v-united-states-cusc-1953.