Georg Jensen, Inc. v. United States

U.S. Customs Court

Georg Jensen, Inc. v. United States

35 Cust. Ct. 259

CourtUnited States Customs Court

DecidedSeptember 30, 1955

DocketNo. 59320; petition 7182-R (New York)

StatusPublished

This text of 35 Cust. Ct. 259 (Georg Jensen, 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

Georg Jensen, Inc. v. United States, 35 Cust. Ct. 259 (cusc 1955).

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Opinion

Opinion by

Oliver, C. J.

From the testimony, it appeared that the only difference between the entered value and the appraised value was a 5 percent discount, claimed to be a deductible item, but which the appraiser disallowed. The issue of law involved was decided in a test ease, United States v. International Expediters, Inc., for Winsor & Newton, Inc. (40 C. C. P. A. 148, C. A. D. 511), the effect of which was to uphold the appraiser’s action concerning the merchandise covered by the shipment under consideration. Under said decision, the appeal in this case was abandoned. On the record presented, it was held that there was no intention to defraud the revenue 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

Oliver, C. J.

From the testimony, it appeared that the only difference between the entered value and the appraised value was a 5 percent discount, claimed to be a deductible item, but which the appraiser disallowed. The issue of law involved was decided in a test ease, United States v. International Expediters, Inc., for Winsor & Newton, Inc. (40 C. C. P. A. 148, C. A. D. 511), the effect of which was to uphold the appraiser’s action concerning the merchandise covered by the shipment under consideration. Under said decision, the appeal in this case was abandoned. On the record presented, it was held that there was no intention to defraud the revenue 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)

35 Cust. Ct. 259, Counsel Stack Legal Research, https://law.counselstack.com/opinion/georg-jensen-inc-v-united-states-cusc-1955.