Horrocks-Ibbotson Co. v. United States
22 Cust. Ct. 279, 1949 Cust. Ct. LEXIS 1463
United States Customs Court·Decided April 6, 1949·No. No. 53001; petition 6687-R (Rochester)·Published
Opinion
Opinion by
From the record it was held 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.
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Horrocks-Ibbotson Co. v. United States, 22 Cust. Ct. 279, 1949 Cust. Ct. LEXIS 1463 (cusc 1949).
22 Cust. Ct. 279 (Horrocks-Ibbotson Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.