Concord Steel Corp. v. United States

U.S. Customs Court

Concord Steel Corp. v. United States

23 Cust. Ct. 178, 1949 Cust. Ct. LEXIS 928

CourtUnited States Customs Court

DecidedSeptember 27, 1949

DocketNo. 53591; petition 6729-R (New York)

StatusPublished

This text of 23 Cust. Ct. 178 (Concord Steel Corp. 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

Concord Steel Corp. v. United States, 23 Cust. Ct. 178, 1949 Cust. Ct. LEXIS 928 (cusc 1949).

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Opinion

Opinion by

Cole, J.

An employee of the petitioner stated that she prepared the entry papers with the necessary official documents, containing all available information on the matter of value, and turned them over to the customs broker to make entry. The customs broker testified that he followed his usual practise, giving to the customs examiner the invoices and submission sheets, which he believed reflected the true value of the merchandise. The uncontradicted testimony established that the entry of the merchandise at a less value than that found by the appraiser was without intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the customs officials as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cole, J.

An employee of the petitioner stated that she prepared the entry papers with the necessary official documents, containing all available information on the matter of value, and turned them over to the customs broker to make entry. The customs broker testified that he followed his usual practise, giving to the customs examiner the invoices and submission sheets, which he believed reflected the true value of the merchandise. The uncontradicted testimony established that the entry of the merchandise at a less value than that found by the appraiser was without intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the customs officials as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

23 Cust. Ct. 178, 1949 Cust. Ct. LEXIS 928, Counsel Stack Legal Research, https://law.counselstack.com/opinion/concord-steel-corp-v-united-states-cusc-1949.