Ballester Hermanos, Inc. v. United States

U.S. Customs Court

Ballester Hermanos, Inc. v. United States

23 Cust. Ct. 225, 1949 Cust. Ct. LEXIS 1139

CourtUnited States Customs Court

DecidedDecember 12, 1949

DocketNo. 53802; petition 6677-R (San Juan)

StatusPublished

This text of 23 Cust. Ct. 225 (Ballester Hermanos, 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

Ballester Hermanos, Inc. v. United States, 23 Cust. Ct. 225, 1949 Cust. Ct. LEXIS 1139 (cusc 1949).

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Opinion

Opinion by

Mollison, J.

The vice president of the petitioning corporation testified that the entered value represented the price at which the merchandise was quoted by cable to him prior to purchase; that neither at the time of entry nor subsequently was he able to obtain any information from Cuba indicating any other value for the merchandise; and that such information as he was able to obtain supported the entered value. From the entire record the court held that entry of the merchandise at a less value than that returned upon final ap-praisement was without any 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.

Cole, J., concurring

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Opinion by

Mollison, J.

The vice president of the petitioning corporation testified that the entered value represented the price at which the merchandise was quoted by cable to him prior to purchase; that neither at the time of entry nor subsequently was he able to obtain any information from Cuba indicating any other value for the merchandise; and that such information as he was able to obtain supported the entered value. From the entire record the court held that entry of the merchandise at a less value than that returned upon final ap-praisement was without any 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.

Cole, J., concurring

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23 Cust. Ct. 225, 1949 Cust. Ct. LEXIS 1139, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ballester-hermanos-inc-v-united-states-cusc-1949.