A. I. Scherer Leather Co. v. United States

U.S. Customs Court

A. I. Scherer Leather Co. v. United States

25 Cust. Ct. 282, 1950 Cust. Ct. LEXIS 334

CourtUnited States Customs Court

DecidedOctober 2, 1950

DocketNo. 54709; petition 6768-R (Milwaukee)

StatusPublished

This text of 25 Cust. Ct. 282 (A. I. Scherer Leather Co. v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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A. I. Scherer Leather Co. v. United States, 25 Cust. Ct. 282, 1950 Cust. Ct. LEXIS 334 (cusc 1950).

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Opinion

[283]*283Opinion by

Ford, J.

At the trial petitioner’s witness testified that so far as he knew the entry was made at the correct value; that he had furnished the appraiser all the necessary information relating to the value of the merchandise; and that he had no information which would indicate that the entered value was not the correct value of the merchandise. Based upon the entire record, the court found that there was no intention on the part of petitioner to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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[283]*283Opinion by

Ford, J.

At the trial petitioner’s witness testified that so far as he knew the entry was made at the correct value; that he had furnished the appraiser all the necessary information relating to the value of the merchandise; and that he had no information which would indicate that the entered value was not the correct value of the merchandise. Based upon the entire record, the court found that there was no intention on the part of petitioner to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

25 Cust. Ct. 282, 1950 Cust. Ct. LEXIS 334, Counsel Stack Legal Research, https://law.counselstack.com/opinion/a-i-scherer-leather-co-v-united-states-cusc-1950.