Clark v. United States

U.S. Customs Court

Clark v. United States

32 Cust. Ct. 461, 1954 Cust. Ct. LEXIS 2001

CourtUnited States Customs Court

DecidedApril 21, 1954

DocketNo. 58021; petition 7128-R (New Orleans)

StatusPublished

This text of 32 Cust. Ct. 461 (Clark 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

Clark v. United States, 32 Cust. Ct. 461, 1954 Cust. Ct. LEXIS 2001 (cusc 1954).

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Opinion

Opinion by

Johnson, J.

At the trial, it was disclosed that there was an honest difference of opinion between the importer and the appraiser as to the proper value of the toys and that the importer supplied the appraiser with all available information in his possession. The customs authorities having rendered a report favorable to the petitioner, and upon the record presented, 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

Johnson, J.

At the trial, it was disclosed that there was an honest difference of opinion between the importer and the appraiser as to the proper value of the toys and that the importer supplied the appraiser with all available information in his possession. The customs authorities having rendered a report favorable to the petitioner, and upon the record presented, 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)

32 Cust. Ct. 461, 1954 Cust. Ct. LEXIS 2001, Counsel Stack Legal Research, https://law.counselstack.com/opinion/clark-v-united-states-cusc-1954.