J. G. Philen, Jr., Co. v. United States

U.S. Customs Court

J. G. Philen, Jr., Co. v. United States

23 Cust. Ct. 179, 1949 Cust. Ct. LEXIS 930

CourtUnited States Customs Court

DecidedSeptember 28, 1949

DocketNo. 53593; petition 6463-R (Laredo)

StatusPublished

Cited by1 cases

This text of 23 Cust. Ct. 179 (J. G. Philen, Jr., 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

J. G. Philen, Jr., Co. v. United States, 23 Cust. Ct. 179, 1949 Cust. Ct. LEXIS 930 (cusc 1949).

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Opinion

Opinion by

Cole, J.

From the testimony it appeared that the entries in question were made during the war period when working conditions at Brownsville, Tex., were extremely crowded. This port was handling a gr'eat deal of the overflow business from Laredo. The testimony of the appraiser was corroborative of that offered by petitioner, relating to the attempt to obtain information from the foreign shipper and the pressure of work at Brownsville, causing the failure to amend the entries to meet the value adopted by the customs officials. From the evidence presented it was held that the entry of the merchandise at a less value than that found by the appraiser was without 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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Opinion by

Cole, J.

From the testimony it appeared that the entries in question were made during the war period when working conditions at Brownsville, Tex., were extremely crowded. This port was handling a gr'eat deal of the overflow business from Laredo. The testimony of the appraiser was corroborative of that offered by petitioner, relating to the attempt to obtain information from the foreign shipper and the pressure of work at Brownsville, causing the failure to amend the entries to meet the value adopted by the customs officials. From the evidence presented it was held that the entry of the merchandise at a less value than that found by the appraiser was without 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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23 Cust. Ct. 179, 1949 Cust. Ct. LEXIS 930, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-g-philen-jr-co-v-united-states-cusc-1949.

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