Legal Opinion

Petition 6430-R of Weil

United States Customs Court

Decided February 14, 1945No. 50019Published

1Opinion of the Court

Opinion by

Lawbence, J.

The importer filed an appeal for reappraisement but found it impracticable to procure evidence and accordingly abandoned the appeal which was subsequently dismissed. When this case was' called for trial Mr. Heinrich Meyer, witness for the petitioner, testified that he bought the mferchan-dise in question and paid the price represented on the invoice. Although the invoice conspicuously disclosed two prices, it is obvious from the entire record that the witness entered at the purchase price rather than at the home consumption value. He further stated that he had authorized…

2Cases cited1 opinion

  1. Walton v. United StatesCourt of Customs and Patent Appeals · 1928

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