J. & I. Block Co. v. United States

U.S. Customs Court

J. & I. Block Co. v. United States

30 Cust. Ct. 391, 1953 Cust. Ct. LEXIS 218

CourtUnited States Customs Court

DecidedMarch 20, 1953

DocketNo. 57188; petition 6863-R (New York)

StatusPublished

This text of 30 Cust. Ct. 391 (J. & I. Block 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. & I. Block Co. v. United States, 30 Cust. Ct. 391, 1953 Cust. Ct. LEXIS 218 (cusc 1953).

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Opinion

Opinion by

Rao, J.

It appeared from the record that the difference between the entered and appraised values was the result of the belief of the importer that certain freight charges from the factory to the port of exportation were a deductible item. It further appeared that no attempt was made to substantiate petitioner’s contention by an appeal to reappraisement because this was an isolated transaction, and the additional duties required to be paid because of the advance in value were so slight that it was not considered practicable. From an examination of the record, the court was satisfied that the undervaluation of the merchandise was the result of an honest difference of opinion between petitioner and the customs officials and that there was no intention on the part of the petitioner to defraud the revenue of the United States or tp' conc.eal 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

Rao, J.

It appeared from the record that the difference between the entered and appraised values was the result of the belief of the importer that certain freight charges from the factory to the port of exportation were a deductible item. It further appeared that no attempt was made to substantiate petitioner’s contention by an appeal to reappraisement because this was an isolated transaction, and the additional duties required to be paid because of the advance in value were so slight that it was not considered practicable. From an examination of the record, the court was satisfied that the undervaluation of the merchandise was the result of an honest difference of opinion between petitioner and the customs officials and that there was no intention on the part of the petitioner to defraud the revenue of the United States or tp' conc.eal 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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Bluebook (online)

30 Cust. Ct. 391, 1953 Cust. Ct. LEXIS 218, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-i-block-co-v-united-states-cusc-1953.