Dunn v. United States

U.S. Customs Court

Dunn v. United States

22 Cust. Ct. 318, 1949 Cust. Ct. LEXIS 1618

CourtUnited States Customs Court

DecidedMay 18, 1949

DocketNo. 53156; petition 6643-R (Philadelphia)

StatusPublished

This text of 22 Cust. Ct. 318 (Dunn 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

Dunn v. United States, 22 Cust. Ct. 318, 1949 Cust. Ct. LEXIS 1618 (cusc 1949).

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Opinion

Opinion by

Oliver, C. J.

From the evidence it appeared that neither the importer nor the entrant had knowledge of any higher price at the time of entry, which was made on the basis of information in their possession at that time. On the record presented it was held that entry of the merchandise at a less value than that found on final appraisement was without any intention to conceal or misrepresent the facts or defraud the revenue of the United States or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Oliver, C. J.

From the evidence it appeared that neither the importer nor the entrant had knowledge of any higher price at the time of entry, which was made on the basis of information in their possession at that time. On the record presented it was held that entry of the merchandise at a less value than that found on final appraisement was without any intention to conceal or misrepresent the facts or defraud the revenue of the United States or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

22 Cust. Ct. 318, 1949 Cust. Ct. LEXIS 1618, Counsel Stack Legal Research, https://law.counselstack.com/opinion/dunn-v-united-states-cusc-1949.