Case Name: Petition 5765-R of J. A. Forrest (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-02-17
Citations: 6 Cust. Ct. 546
Docket Number: No. 45412
Parties: Petition 5765-R of J. A. Forrest (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 546–546

Head Matter:
No. 45412.
Petition 5765-R of J. A. Forrest (Pembina).

Opinion:
Opinion by
Keefe, J.
The evidence established that the importer had instructed the Canadian shippers to list the correct value of the merchandise and that the broker was instructed to enter at the values shown on the invoices which in his experience he had found to be accurate. In making entry he made no inquiry of the appraiser as to the value of the merchandise although he knew the prices were fluctuating daily. Under the circumstances the petition was denied.