Bowers v. United States

U.S. Customs Court

Bowers v. United States

24 Cust. Ct. 342, 1950 Cust. Ct. LEXIS 1567

United States Customs Court·Decided January 19, 1950·No. No. 53941; petition 6709-R (New Orleans)·Published

Opinion

Opinion by

Cole, J.

From the testimony it appeared that the petitioner’s errors in preparing the entry were caused by inexperience rather than by an attempt to defraud the revenue. It was held that the entry of the merchandise at a less value than that found by the appraiser was without any intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case [343]*343or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cole, J.

From the testimony it appeared that the petitioner’s errors in preparing the entry were caused by inexperience rather than by an attempt to defraud the revenue. It was held that the entry of the merchandise at a less value than that found by the appraiser was without any intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case [343]*343or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

Bowers v. United States, 24 Cust. Ct. 342, 1950 Cust. Ct. LEXIS 1567 (cusc 1950).

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