H. J. Heinz Co. v. United States

U.S. Customs Court

H. J. Heinz Co. v. United States

22 Cust. Ct. 281, 1949 Cust. Ct. LEXIS 1469

CourtUnited States Customs Court

DecidedApril 7, 1949

DocketNo. 53007; petition 6537-R (Pittsburgh)

StatusPublished

This text of 22 Cust. Ct. 281 (H. J. Heinz Co. 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

H. J. Heinz Co. v. United States, 22 Cust. Ct. 281, 1949 Cust. Ct. LEXIS 1469 (cusc 1949).

Pincite

Opinion

Opinion by

Lawrence, J.

From the testimony it appeared that the person who made the entry did so upon the basis of cost of production which he believed to be proper and which was supplied to him by the accounting department of the petitioner, and that he had no reason to believe that there was another or different eost-of-produetion formula for the imported commodity. Upon reviewing the entire record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was 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.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Lawrence, J.

From the testimony it appeared that the person who made the entry did so upon the basis of cost of production which he believed to be proper and which was supplied to him by the accounting department of the petitioner, and that he had no reason to believe that there was another or different eost-of-produetion formula for the imported commodity. Upon reviewing the entire record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was 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.

Cite This Page — Counsel Stack

Bluebook (online)

22 Cust. Ct. 281, 1949 Cust. Ct. LEXIS 1469, Counsel Stack Legal Research, https://law.counselstack.com/opinion/h-j-heinz-co-v-united-states-cusc-1949.