Inter-Maritime Forwarding Co. v. United States

U.S. Customs Court

Inter-Maritime Forwarding Co. v. United States

38 Cust. Ct. 402

United States Customs Court·Decided January 29, 1957·No. No. 60461; petitions 7220-R, etc. (New York)·Published

Opinion

Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise, facts, and circumstances are the same in all material respects as those the subject of Abstract 59952, it was held that there was no 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 petitions were, therefore, granted.

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Opinion by

Mollison, J.

In accordance with stipulation of counsel that the merchandise, facts, and circumstances are the same in all material respects as those the subject of Abstract 59952, it was held that there was no 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 petitions were, therefore, granted.

Inter-Maritime Forwarding Co. v. United States, 38 Cust. Ct. 402 (cusc 1957).

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