CTA Case No. 3842

DECISION -

CTA CASE NO. 3842 The Inwared Foreian flarni te reflected che Lé palletes but inacverhedly declared anly 100 Inaqs of ain owith the conmsicmee apyesring a&& aerican Fyre emt lines, bohed. Aibher disvire diecovered thits discrepancy, petitioner Fated an amencecd Drwearcc Foreign Manifest showing the corrent volume of 800 badges af PVC Resin and the cansianoe@ ag Cibihank, which was appraved hy Une Graeeau af Customs, On Amrad By te Rho Cod der Gue of Mae Ceame of aqerdrvesdk bbe:

Filmeare" for alledqed carrying af carga in violatian af Section JOON an relation te Bechian VL oof the Tariff and Cuetems Code. Olootte hearing of thi CAGE, petitioner con bated hppa Line erg was purely typographical and committed in qoad faith at the porto of Joadina. wherein Che pekitianer did mat have the oppoarkunity Loo ocheck and verify the declaratian af the ohipper.

Thies

aptecl For slhion oa iL. hes bier or reat peti bianer violated Sectian JOOS in relation to Section 2321 af the

Tariff and Customs Codes and

rian) . Whether oor mob the reseondent poroaperly 168

DECISION -

CTA CASE NO. 28452 imposed on the petitioner the ma:;imum penalbhy of Indeed there a8 a vViolatian of Section Lodn, oF the Taraff ard in relation to Sectian hawvever bhat there is a Custoans Code. We nmoke clerical @errar in the aentey af anly LOO hags of FYO Resin dingetead of 800 bags and im nok tadnhed wi kt fraudulent intent. According to petitioner’ s coungeel, a pallet (which is a porteble platform for hanced larg. shor loys one MO’ Ay materials ari pack ae normally coantaing FO haas, Ancd, hence.

if the 4&6 pailebkes te reflected ho have omiv Loo bags of PYC Feande, Uber Chere will be Loaded only indeed time abe per padlet, thrteh CANS UM arid ox oar awe os Mone tcherclag thak there Lrictes was on cher i a courant herd heredn withoawt any frenududenk bibent, of cece committed ir goad faith, at wenmsle be exe ve ko avard a maximum fine of FPO, O00.,00, Yo Our mand, a fine of FILS, O00,00 would be mast appropriate inasmuch as it roa irs one tft chen & is the "Fie af fengel of hehe Filmore". Fur tire rmare), reed bien: hase oo paich thea proper Covstoms duties after the careca mana fe pao on tS

DECISION ~—

CTA CASE NO. 3842 Aallawed to be amended, end deme. the qoavernmer t was moat prejudiced in the fora af Tosh dubiec.

WHEREFORE. the appealed decision is hereby modified and an award of PLI,O.00 is hereby pronounced.

Without pronouncement as to costs.

WE CONCUR :

Cn bey be

LLER

dude

AMANTE F&F

Fresiding

aociate Judqe

CHR FT EFT CA TT TOM

I hereby certify that thas decisiean WAS reached after due cangultation among the members of the Court of Tax Appeals in accardance with Section LS, Artictie VITT of the Canebtitution.

ananTe FILLER

Freaiaidiéind Judqe

Court of Tax Appeals

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