Cole v. United States

U.S. Customs Court

Cole v. United States

24 Cust. Ct. 343, 1950 Cust. Ct. LEXIS 1568

CourtUnited States Customs Court

DecidedJanuary 19, 1950

DocketNo. 53942; petition 6737-R (Galveston)

StatusPublished

This text of 24 Cust. Ct. 343 (Cole 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

Cole v. United States, 24 Cust. Ct. 343, 1950 Cust. Ct. LEXIS 1568 (cusc 1950).

Pincite

Opinion

Opinion by

Cole, J.

From the testimony it appeared that the advance in value and penalties incurred by the petitioner were brought about by an honest misunderstanding on his part. 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 ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Cole, J.

From the testimony it appeared that the advance in value and penalties incurred by the petitioner were brought about by an honest misunderstanding on his part. 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 ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

Cite This Page — Counsel Stack

Bluebook (online)

24 Cust. Ct. 343, 1950 Cust. Ct. LEXIS 1568, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cole-v-united-states-cusc-1950.