Golding Bros. v. United States

U.S. Customs Court

Golding Bros. v. United States

21 Cust. Ct. 239, 1948 Cust. Ct. LEXIS 761

CourtUnited States Customs Court

DecidedNovember 12, 1948

DocketNo. 52676; petition 6673-R (New York)

StatusPublished

This text of 21 Cust. Ct. 239 (Golding Bros. 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

Golding Bros. v. United States, 21 Cust. Ct. 239, 1948 Cust. Ct. LEXIS 761 (cusc 1948).

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Opinion

Opinion by

Oliver, G. J.

From the testimony it appeared that this was one of a series of test cases which were the subject of previous petitions before this court, all of which have been decided in favor of the petitioner (Abstracts 51047, 51672, and 51860). The importer, after filing an appeal for reappraisement, investigated market conditions in the country of exportation to determine the proper dutiable value of the merchandise. Thereafter, the importer entered into a stipulation with the Government to the effect that the United States value was the proper basis for the determination of the value of the merchandise here involved and that the appraised value was the proper dutiable value. On the record presented it was held that entry of this merchandise was made without any 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

Oliver, G. J.

From the testimony it appeared that this was one of a series of test cases which were the subject of previous petitions before this court, all of which have been decided in favor of the petitioner (Abstracts 51047, 51672, and 51860). The importer, after filing an appeal for reappraisement, investigated market conditions in the country of exportation to determine the proper dutiable value of the merchandise. Thereafter, the importer entered into a stipulation with the Government to the effect that the United States value was the proper basis for the determination of the value of the merchandise here involved and that the appraised value was the proper dutiable value. On the record presented it was held that entry of this merchandise was made without any 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)

21 Cust. Ct. 239, 1948 Cust. Ct. LEXIS 761, Counsel Stack Legal Research, https://law.counselstack.com/opinion/golding-bros-v-united-states-cusc-1948.