Doughnut Corp. of America v. United States

U.S. Customs Court

Doughnut Corp. of America v. United States

25 Cust. Ct. 266, 1950 Cust. Ct. LEXIS 262

United States Customs Court·Decided August 30, 1950·No. No. 54637; petition 6645-R (Duluth)·Published

Opinion

Opinion by

Lawrence, J.

When the case was called for hearing petitioner’s customhouse broker, who had made entry of the merchandise involved, testified that in making entry he believed the values shown were the correct values. Upon the entire record the court 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

Lawrence, J.

When the case was called for hearing petitioner’s customhouse broker, who had made entry of the merchandise involved, testified that in making entry he believed the values shown were the correct values. Upon the entire record the court 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.

Doughnut Corp. of America v. United States, 25 Cust. Ct. 266, 1950 Cust. Ct. LEXIS 262 (cusc 1950).

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25 Cust. Ct. 266 (Doughnut Corp. of America v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.