B. Weinstein & Sons, Inc. v. United States

U.S. Customs Court

B. Weinstein & Sons, Inc. v. United States

23 Cust. Ct. 180, 1949 Cust. Ct. LEXIS 933

CourtUnited States Customs Court

DecidedSeptember 28, 1949

DocketNo. 53596; petition 6681-R (New York)

StatusPublished

This text of 23 Cust. Ct. 180 (B. Weinstein & Sons, Inc. 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

B. Weinstein & Sons, Inc. v. United States, 23 Cust. Ct. 180, 1949 Cust. Ct. LEXIS 933 (cusc 1949).

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Opinion

Opinion by

Cole, J.

The record disclosed that the circumstances surrounding entry and final appraisement of the present merchandise were identical with those in Abstract 53591. The uncontradicted testimony established that the entry of the merchandise at a less value than that found by the appraiser was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the customs officials as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cole, J.

The record disclosed that the circumstances surrounding entry and final appraisement of the present merchandise were identical with those in Abstract 53591. The uncontradicted testimony established that the entry of the merchandise at a less value than that found by the appraiser was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the customs officials as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

23 Cust. Ct. 180, 1949 Cust. Ct. LEXIS 933, Counsel Stack Legal Research, https://law.counselstack.com/opinion/b-weinstein-sons-inc-v-united-states-cusc-1949.