United States Customs Court, 1942

Petition 6256-R of Mexican Products Co.

Petition 6256-R of Mexican Products Co.
United States Customs Court · Decided May 28, 1942 · Keefe
8 Cust. Ct. 539
Petition 6256-R of Mexican Products Co.

Opinion of the Court

Opinion by

Keefe, J.

It appeared that the advances of the appraiser resulted from the disallowance of certain discounts. The petitioner testified that he consulted with the appraiser prior to making entry and that, in addition, every endeavor was made to obtain the foreign value of the articles. From a consideration of the evidence presented the court was of the opinion that in making the' entries the petitioner was without intention to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.