Edward P. Paul & Co. v. United States

U.S. Customs Court

Edward P. Paul & Co. v. United States

26 Cust. Ct. 375, 1951 Cust. Ct. LEXIS 308

CourtUnited States Customs Court

DecidedMarch 7, 1951

DocketNo. 55316; petition 6790-R (New York)

StatusPublished

This text of 26 Cust. Ct. 375 (Edward P. Paul & Co. 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

Edward P. Paul & Co. v. United States, 26 Cust. Ct. 375, 1951 Cust. Ct. LEXIS 308 (cusc 1951).

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Opinion

Opinion by Ford, J.

At the trial the president and general manager of petitioner testified that he had kept informed as to the market prices of the merchan[376]*376dise by personal visits to the factories abroad; that he had also received quotations from the foreign manufacturers by mail; that the price which he paid for the merchandise in question was the price appearing on the invoice; and that he had previously imported book ends for which he paid a higher price, but that the instant items were smaller. Upon the record presented 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 case or to deceive the appraiser as to the correct value of the merchandise. The petition was therefore granted.

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Opinion by Ford, J.

At the trial the president and general manager of petitioner testified that he had kept informed as to the market prices of the merchan[376]*376dise by personal visits to the factories abroad; that he had also received quotations from the foreign manufacturers by mail; that the price which he paid for the merchandise in question was the price appearing on the invoice; and that he had previously imported book ends for which he paid a higher price, but that the instant items were smaller. Upon the record presented 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 case or to deceive the appraiser as to the correct value of the merchandise. The petition was therefore granted.

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Bluebook (online)

26 Cust. Ct. 375, 1951 Cust. Ct. LEXIS 308, Counsel Stack Legal Research, https://law.counselstack.com/opinion/edward-p-paul-co-v-united-states-cusc-1951.