Case: Petition 6265-R of Allied Chemical & Dye Corp., etc. (New York)
Abbreviation: Petition 6265-R of Allied Chemical & Dye Corp.
Decision Date: 1942-10-28
Docket Number: No. 47680
Citation: 9 Cust. Ct. 438
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6265-R of Allied Chemical & Dye Corp., etc. (New York).
Judges: 
Pages: 438–438

Head Matter:
No. 47680.
Petition 6265-R of Allied Chemical & Dye Corp., etc. (New York).

Opinion:
Opinion by
Ekwall, J.
The merchandise, sulforidinolate DC, was entered on the basis of foreign-market value under section 402 (c), Tariff Act of 1930, and appraised on the basis of cost of production under section 402 (f). From the testimony it appeared that a representative of the importing corporation consulted with the Government examiner and the appraiser but was unable to secure any information as to value other than the foreign value which had been previously agreed upon. The only point of disagreement was on an item of profit. An appeal was filed but later abandoned. On the record presented it was found there was no intent to defraud the Government or to conceal the facts from the Government officials. The petition was therefore granted.