United States Customs Court, 1942

Petition 6182-R of J. Ossola Co.

Petition 6182-R of J. Ossola Co.
United States Customs Court · Decided June 22, 1942 · Conclusion, Dallinger, Tilson
9 Cust. Ct. 363
Petition 6182-R of J. Ossola Co.

Opinion of the Court

Opinion by

Tilson, J.

The record showed that the petitioner did all he could to see that the merchandise was entered at the proper value, and further that the advance which resulted in the assessment of additional duties was not in fact occasioned by the petitioner. As it was clear that there was no intent to defraud the revenue of the United States or to conceal or misrepresent any of the facts, the petition was granted.

Dallinger, J., concurred in the conclusion.'

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