Case Name: Petitions 6141-R, etc., of Borregaard Co., Inc. (Portland, Maine, and New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-06-18
Citations: 11 Cust. Ct. 184
Docket Number: No. 48401
Parties: Petitions 6141-R, etc., of Borregaard Co., Inc. (Portland, Maine, and New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 184–184

Head Matter:
No. 48401.
Petitions 6141-R, etc., of Borregaard Co., Inc. (Portland, Maine, and New York).

Opinion:
Opinion by
Oliver, P. J.
These importations were made during a period when certain test cases were being prepared to determine the value of similar merchandise. The final decision, largely in favor of the importer, found the proper basis for assessing duty was the export value. Due to fluctuation during the period of litigation, when some of the entries were liquidated the result indicated a higher value than that actually claimed by the appraiser, which resulted in a slight penalty, as in this case. At the trial the sales manager for the petitioner testified to these facts. On the record presented the court was thoroughly satisfied that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petitions were therefore granted.