Legal Opinion

Petition 6478-R of C. J. Tower & Sons

United States Customs Court

Decided January 31, 1946No. 50867PublishedCited by 3 opinions

1Opinion of the Court

Opinion by

Lawrence, J.

The testimony of the two witnesses for the petitioner showed that the trees in question were entered at 32 cents each, which, on entry, was believed to be the correct dutiable value thereof; that subsequent to making entry petitioner learned that the prices actually paid for the trees were higher than those stated on entry; and that on being apprised of that fact, petitioner expected that an opportunity would be afforded to amend the entries, as was customary in such cases, but that before steps could be taken in that direction the merchandise had been appraised. The…

2Cited by3 opinions

  1. Devonshire Mills Co. v. United StatesUnited States Customs Court · 1947
  2. Balfour, Guthrie & Co. v. United StatesUnited States Customs Court · 1951
  3. A. N. Deringer, Inc. v. United StatesUnited States Customs Court · 1953

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