E. J. Fay, Inc. v. United States

U.S. Customs Court

E. J. Fay, Inc. v. United States

23 Cust. Ct. 193, 1949 Cust. Ct. LEXIS 997

CourtUnited States Customs Court

DecidedOctober 24, 1949

DocketNo. 53660; petition 6715-R (New York)

StatusPublished

Cited by3 cases

This text of 23 Cust. Ct. 193 (E. J. Fay, 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

E. J. Fay, Inc. v. United States, 23 Cust. Ct. 193, 1949 Cust. Ct. LEXIS 997 (cusc 1949).

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Opinion

Opinion by

Johnson, J.

At the trial it was disclosed that there was an honest difference of opinion between the importer and the appraiser as to the proper basis of value to be adopted. An appeal to reappraisement was abandoned due to the fact that the shipper of the bottles would not cooperate in the matter by giving the desired information. On the record presented it was held that the petitioner in making the entry 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 appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Johnson, J.

At the trial it was disclosed that there was an honest difference of opinion between the importer and the appraiser as to the proper basis of value to be adopted. An appeal to reappraisement was abandoned due to the fact that the shipper of the bottles would not cooperate in the matter by giving the desired information. On the record presented it was held that the petitioner in making the entry 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 appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

23 Cust. Ct. 193, 1949 Cust. Ct. LEXIS 997, Counsel Stack Legal Research, https://law.counselstack.com/opinion/e-j-fay-inc-v-united-states-cusc-1949.

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