Hoyt, Shepston & Sciaroni v. United States

U.S. Customs Court

Hoyt, Shepston & Sciaroni v. United States

21 Cust. Ct. 205, 1948 Cust. Ct. LEXIS 642

CourtUnited States Customs Court

DecidedSeptember 27, 1948

DocketNo. 52557; petition 6630-R (San Francisco)

StatusPublished

This text of 21 Cust. Ct. 205 (Hoyt, Shepston & Sciaroni 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.

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Hoyt, Shepston & Sciaroni v. United States, 21 Cust. Ct. 205, 1948 Cust. Ct. LEXIS 642 (cusc 1948).

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Opinion

Opinion by

Cline, J.

At the trial the customs broker testified that in circling the items at the end of the invoice which were to be deducted, through error, he circled the item “gremio in the amount of 801 Escuidos” and that his office had never deducted such a tax before. Although the broker exhibited a lack of care in making the entry, there was nothing in the record indicating that there was an intention on his part or the petitioner 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. (Linen Thread Co. v. United States, 13 Ct. Cust. Appls. 395, T. D. 41322, followed.)

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Opinion by

Cline, J.

At the trial the customs broker testified that in circling the items at the end of the invoice which were to be deducted, through error, he circled the item “gremio in the amount of 801 Escuidos” and that his office had never deducted such a tax before. Although the broker exhibited a lack of care in making the entry, there was nothing in the record indicating that there was an intention on his part or the petitioner 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. (Linen Thread Co. v. United States, 13 Ct. Cust. Appls. 395, T. D. 41322, followed.)

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21 Cust. Ct. 205, 1948 Cust. Ct. LEXIS 642, Counsel Stack Legal Research, https://law.counselstack.com/opinion/hoyt-shepston-sciaroni-v-united-states-cusc-1948.

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