D. Hauser, Inc. v. United States

U.S. Customs Court

D. Hauser, Inc. v. United States

32 Cust. Ct. 365, 1953 Cust. Ct. LEXIS 1351

CourtUnited States Customs Court

DecidedDecember 30, 1953

DocketNo. 57746; petition 6940-R (New York)

StatusPublished

This text of 32 Cust. Ct. 365 (D. Hauser, Inc. 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

D. Hauser, Inc. v. United States, 32 Cust. Ct. 365, 1953 Cust. Ct. LEXIS 1351 (cusc 1953).

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Opinion

Opinion by

Johnson, J.

From the testimony, it appeared that there was an advance in value which amounted to less than 1 percent. The advance did not involve the merchandise other than the dutiable packing, which inadvertently was entered at $1.20 rather than $2. From an examination of the record it was held that there was no intention 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.

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Opinion by

Johnson, J.

From the testimony, it appeared that there was an advance in value which amounted to less than 1 percent. The advance did not involve the merchandise other than the dutiable packing, which inadvertently was entered at $1.20 rather than $2. From an examination of the record it was held that there was no intention 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.

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Bluebook (online)

32 Cust. Ct. 365, 1953 Cust. Ct. LEXIS 1351, Counsel Stack Legal Research, https://law.counselstack.com/opinion/d-hauser-inc-v-united-states-cusc-1953.