Golding Bros. v. United States

U.S. Customs Court

Golding Bros. v. United States

25 Cust. Ct. 310, 1950 Cust. Ct. LEXIS 457

CourtUnited States Customs Court

DecidedNovember 6, 1950

DocketNo. 54832; petition 6781-R (New York)

StatusPublished

This text of 25 Cust. Ct. 310 (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, 25 Cust. Ct. 310, 1950 Cust. Ct. LEXIS 457 (cusc 1950).

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Opinion

Opinion by

Cole, J.

The record disclosed that the circumstances surrounding entry and final appraisement of the present merchandise are identical with those shown in Abstracts 51047, 51672, 51860, and 52676, the records in which were incorporated by consent. All of the cited cases related to petitions like the one under consideration. In each instance, the court found as facts that prior to entry an officer of the petitioner corporation conferred with a representative of the appraiser concerning dutiable value of the merchandise and that complete cooperation was given by petitioner in supplying customs officials with information upon which appraisal was based. The petitions were therefore granted. The court held the same conclusion applicable here and found 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 customs officials as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cole, J.

The record disclosed that the circumstances surrounding entry and final appraisement of the present merchandise are identical with those shown in Abstracts 51047, 51672, 51860, and 52676, the records in which were incorporated by consent. All of the cited cases related to petitions like the one under consideration. In each instance, the court found as facts that prior to entry an officer of the petitioner corporation conferred with a representative of the appraiser concerning dutiable value of the merchandise and that complete cooperation was given by petitioner in supplying customs officials with information upon which appraisal was based. The petitions were therefore granted. The court held the same conclusion applicable here and found 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 customs officials as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

25 Cust. Ct. 310, 1950 Cust. Ct. LEXIS 457, Counsel Stack Legal Research, https://law.counselstack.com/opinion/golding-bros-v-united-states-cusc-1950.