Flaig's Hunters Lodge v. United States

U.S. Customs Court

Flaig's Hunters Lodge v. United States

29 Cust. Ct. 339, 1952 Cust. Ct. LEXIS 1457

CourtUnited States Customs Court

DecidedJune 26, 1952

DocketNo. 56777; petition 6865-R (Pittsburgh)

StatusPublished

This text of 29 Cust. Ct. 339 (Flaig's Hunters Lodge 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.

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Flaig's Hunters Lodge v. United States, 29 Cust. Ct. 339, 1952 Cust. Ct. LEXIS 1457 (cusc 1952).

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Opinion

Opinion by

Johnson, J.

It appeared from the record herein that, before filing

the instant entry, the broker submitted to the appraiser a submission sheet requesting information as to value. The appraiser returned same, stating that he had no current information, and the broker thereupon made entry at the invoice value of $80 each, which apparently represented export value. It further appeared that the broker intended to enter the merchandise at its proper value, to wit, [340]*340a foreign value of 1,680 Austrian schillings per unit, plus an American turnover tax of 3.4 percent, plus $10 in American currency, for packing. At the time of entry, the broker knew that said foreign value represented the proper value of the importation, but inadvertently he entered at the export value. Counsel for the Government stated that the petition was investigated by special agents in Philadelphia and that no information was developed during the investigation indicating any intention to defraud the revenue of the United States. Upon a full consideration of the entire record, it was held that there was no 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.

It appeared from the record herein that, before filing

the instant entry, the broker submitted to the appraiser a submission sheet requesting information as to value. The appraiser returned same, stating that he had no current information, and the broker thereupon made entry at the invoice value of $80 each, which apparently represented export value. It further appeared that the broker intended to enter the merchandise at its proper value, to wit, [340]*340a foreign value of 1,680 Austrian schillings per unit, plus an American turnover tax of 3.4 percent, plus $10 in American currency, for packing. At the time of entry, the broker knew that said foreign value represented the proper value of the importation, but inadvertently he entered at the export value. Counsel for the Government stated that the petition was investigated by special agents in Philadelphia and that no information was developed during the investigation indicating any intention to defraud the revenue of the United States. Upon a full consideration of the entire record, it was held that there was no 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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29 Cust. Ct. 339, 1952 Cust. Ct. LEXIS 1457, Counsel Stack Legal Research, https://law.counselstack.com/opinion/flaigs-hunters-lodge-v-united-states-cusc-1952.