United States Customs Court, 1942

Petition 6323-R of M. Reischmann & Son, Inc.

Petition 6323-R of M. Reischmann & Son, Inc.
United States Customs Court · Decided October 28, 1942 · Ekwall
9 Cust. Ct. 438
Petition 6323-R of M. Reischmann & Son, Inc.

Opinion of the Court

Opinion by

Ekwall, J.

It appeared in this case that a representative of the importing firm conferred with the examiner as to- the correct value but was unable to secure any information and that subsequent to entry he had several discussions but they disagreed as to the correct value. Appeals to reappraisement were filed, but no testimony was produced in rebuttal. From the evidence presented the court was of the opinion that there was no intent on--the-part of the importer ■to defraud the Government. The petition was therefore granted.

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