American Sponge & Chamois Co. v. United States

U.S. Customs Court

American Sponge & Chamois Co. v. United States

30 Cust. Ct. 332, 1953 Cust. Ct. LEXIS 77

CourtUnited States Customs Court

DecidedJanuary 23, 1953

DocketNo. 57047; petition 6889-R (New York)

StatusPublished

This text of 30 Cust. Ct. 332 (American Sponge & Chamois 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.

Bluebook

American Sponge & Chamois Co. v. United States, 30 Cust. Ct. 332, 1953 Cust. Ct. LEXIS 77 (cusc 1953).

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Opinion

Opinion by

Johnson, J.

At the trial it was established that the merchandise was entered at a 50 percent discount, but appraised at a 30 percent discount, and that the petitioner had made full disclosure to the appraiser enabling him to apply the lesser discount. An appeal for reappraisement was filed but before it came to trial, the importer obtained the knowledge that the value used by the appraiser was based upon the greater number of sales in America. Consequently, the reap-praisement proceedings were abandoned. From the evidence presented it was held that there was no intention 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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Opinion by

Johnson, J.

At the trial it was established that the merchandise was entered at a 50 percent discount, but appraised at a 30 percent discount, and that the petitioner had made full disclosure to the appraiser enabling him to apply the lesser discount. An appeal for reappraisement was filed but before it came to trial, the importer obtained the knowledge that the value used by the appraiser was based upon the greater number of sales in America. Consequently, the reap-praisement proceedings were abandoned. From the evidence presented it was held that there was no intention 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)

30 Cust. Ct. 332, 1953 Cust. Ct. LEXIS 77, Counsel Stack Legal Research, https://law.counselstack.com/opinion/american-sponge-chamois-co-v-united-states-cusc-1953.