Case: The Glemby Co., Inc. v. United States
Abbreviation: Glemby Co. v. United States
Decision Date: 1949-06-08
Docket Number: No. 53237; petition 6682-R (New York)
Citation: 22 Cust. Ct. 335
Volume: 22
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: The Glemby Co., Inc. v. United States,
Judges: (Note: The following petition was tried before and determined by a special Third Division consisting of Cline, Oliver, and Cole, Judges.)
Pages: 335–336

Head Matter:
Before the Third Division,
June 8, 1949
(Note: The following petition was tried before and determined by a special Third Division consisting of Cline, Oliver, and Cole, Judges.)
No. 53237.
The Glemby Co., Inc. v. United States,
petition 6682-R (New York).

Opinion:
Opinion by
Oliver, C. J.
From an examination of the record the court found that, at the time of entry, neither the petitioner nor its broker had knowledge of a higher price for the merchandise than that at which it was entered. When, after entry, and before final appraisement, the broker learned of an advance in price for the goods, he waited for permission from the examiner to amend the entry in accordance with the value determined by the examiner, as had been the practice in the past. Inasmuch as the examiner was ill at the time, appraisement was made before the entrant could amend. It was held that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.