Glensder Textile Corp. v. United States

U.S. Customs Court

Glensder Textile Corp. v. United States

28 Cust. Ct. 368, 1952 Cust. Ct. LEXIS 116

CourtUnited States Customs Court

DecidedJanuary 21, 1952

DocketNo. 56276; petition 6811-R (New York)

StatusPublished

This text of 28 Cust. Ct. 368 (Glensder Textile Corp. 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

Glensder Textile Corp. v. United States, 28 Cust. Ct. 368, 1952 Cust. Ct. LEXIS 116 (cusc 1952).

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Opinion

Opinion by

Mollison, J.

From the testimony it appeared that as the result of a difference of opinion, the importer elected to advance the entered value of part of the two importations involved, in accordance with the figures suggested by the appraiser, but decided to make a test case as to the remainder of the items involved. Appeals for reappraisement were filed, but it was later found that the manufacturer in Italy would not supply the information needed to prosecute the appeals, and they were subsequently abandoned. Upon the entire record 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 value of the merchandise. The petition was therefore granted.

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Opinion by

Mollison, J.

From the testimony it appeared that as the result of a difference of opinion, the importer elected to advance the entered value of part of the two importations involved, in accordance with the figures suggested by the appraiser, but decided to make a test case as to the remainder of the items involved. Appeals for reappraisement were filed, but it was later found that the manufacturer in Italy would not supply the information needed to prosecute the appeals, and they were subsequently abandoned. Upon the entire record 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 value of the merchandise. The petition was therefore granted.

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Bluebook (online)

28 Cust. Ct. 368, 1952 Cust. Ct. LEXIS 116, Counsel Stack Legal Research, https://law.counselstack.com/opinion/glensder-textile-corp-v-united-states-cusc-1952.