Case Name: Petitions 6442-R, etc., of Reedy Forwarding Co. (Tampa)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-09-06
Citations: 15 Cust. Ct. 260
Docket Number: No. 50460
Parties: Petitions 6442-R, etc., of Reedy Forwarding Co. (Tampa).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 260–260

Head Matter:
No. 50460.
Petitions 6442-R, etc., of Reedy Forwarding Co. (Tampa).

Opinion:
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.