Cavalier Shipping Co. v. United States

U.S. Customs Court

Cavalier Shipping Co. v. United States

31 Cust. Ct. 258, 1953 Cust. Ct. LEXIS 1056

CourtUnited States Customs Court

DecidedOctober 13, 1953

DocketNo. 57529; petition 6909-R (Norfolk)

StatusPublished

This text of 31 Cust. Ct. 258 (Cavalier Shipping 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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Cavalier Shipping Co. v. United States, 31 Cust. Ct. 258, 1953 Cust. Ct. LEXIS 1056 (cusc 1953).

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Opinion

Opinion by

Oliver, C. J.

It appeared from the testimony that in preparing the entry in question proper deduction was made for the nondutiable charge of United States duty, but the computation was “inadvertently overlooked” by petitioner in preparing the invoice so that it came before the appraiser showing a value, without due allowance for the deductible item of duty. The petitioner’s omission was unnoticed by the customs official who appraised the merchandise at the total value set forth on the invoice, which resulted .in an advance over the entered value. Government counsel conceded that the entered value properly showed a deduction for the item of duties and that the appraisement was in error. From a consideration of all the facts in the case, it was held that there was no intent 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

Oliver, C. J.

It appeared from the testimony that in preparing the entry in question proper deduction was made for the nondutiable charge of United States duty, but the computation was “inadvertently overlooked” by petitioner in preparing the invoice so that it came before the appraiser showing a value, without due allowance for the deductible item of duty. The petitioner’s omission was unnoticed by the customs official who appraised the merchandise at the total value set forth on the invoice, which resulted .in an advance over the entered value. Government counsel conceded that the entered value properly showed a deduction for the item of duties and that the appraisement was in error. From a consideration of all the facts in the case, it was held that there was no intent 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)

31 Cust. Ct. 258, 1953 Cust. Ct. LEXIS 1056, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cavalier-shipping-co-v-united-states-cusc-1953.