Contracts · MBE-tested
Joseph Gluck & Co., Inc. v. United States
29 Cust. Ct. 394·United States Customs Court·1952
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Opinion
Before the First Division,
November 7, 1952
No. 56927.
Joseph Gluck & Co., Inc. v. United States,
petition 6839-R (New York).
[MAJORITY — Oliver, C. J.]
Opinion by
Oliver, C. J.
The uncontradicted testimony of the treasurer of the petitioner corporation showed that prior to entry a submission sheet (collective exhibit 1) was submitted to the appraiser for information concerning the value of the rugs in question, and that thereafter petitioner, following its regular practice over a period of years, entered the merchandise at the purchase price, which in this instance, was the invoice value. From an examination of the record and a consideration of the facts and circumstances relating to the entry and final ap-praisement of the merchandise, the court was satisfied that the relief sought should be allowed. The petition was therefore granted.