United States Customs Court, 1943

Petition 6295-R of Illfelder Importing Co.

Petition 6295-R of Illfelder Importing Co.
United States Customs Court · Decided July 26, 1943 · Cline
11 Cust. Ct. 224; 1943 Cust. Ct. LEXIS 3236
Petition 6295-R of Illfelder Importing Co.

Opinion of the Court

Opinion by

Cline, J.

It appeared that the only question raised by this appraisement was the cost of nondutiable charges which were deducted on entry. From the record it was found that in making the. entry the petitioner, acted without intention to misrepresent the facts or to defraud the revenue of the United States, 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.