Case ID: cust-ct_15/html/0260-04.html
Source: Caselaw Access Project
Author: {"author": "Oliver, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 50460.
    Petitions 6442-R, etc., of Reedy Forwarding Co. (Tampa).
   Opinion by

Oliver, P. J.

At the trial the witness for the petitioner testified that since it was impossible for the shippers to furnish sufficient information at the time of shipment it was necessary to file entries on proforma invoices at values which petitioner thought were proper; that prior to entry petitioner kept in close touch with the deputy collector of customs, filing written requests for information which requests were invariably returned with the notation “no information available”; and that had the information been made available beforehand, petitioner would have amended the entries in line with the proper values. Government counsel stated that the report of a customs agent made upon investigation of this matter corroborated petitioner’s statements. Upon the record it was held that petitioner did not misrepresent the facts and that there was no intention to deceive the appraiser as to the value of the merchandise or to defraud the revenue of the United States. The petitions were therefore granted.