J. T. Steeb & Co. v. United States

U.S. Customs Court

J. T. Steeb & Co. v. United States

23 Cust. Ct. 209, 1949 Cust. Ct. LEXIS 1064

CourtUnited States Customs Court

DecidedNovember 17, 1949

DocketNo. 53727; petition 6718-R (Seattle)

StatusPublished

This text of 23 Cust. Ct. 209 (J. T. Steeb & 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. T. Steeb & Co. v. United States, 23 Cust. Ct. 209, 1949 Cust. Ct. LEXIS 1064 (cusc 1949).

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Opinion

Opinion by

Cline, J.

At the trial petitioner’s customs broker testified that he had prepared the entry and amended entry; that he had discussed the amendment with the customs examiner; that the original invoice did not contain an item for packing and it was not noticed by the broker nor the examiner; that it was again overlooked at the time the amendment was made; that when the oversight was discovered by the examiner it was too late to reamend as the merchandise had been appraised. On the record presented it was held that the petitioner, in making the entry in this ease, acted 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.

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Opinion by

Cline, J.

At the trial petitioner’s customs broker testified that he had prepared the entry and amended entry; that he had discussed the amendment with the customs examiner; that the original invoice did not contain an item for packing and it was not noticed by the broker nor the examiner; that it was again overlooked at the time the amendment was made; that when the oversight was discovered by the examiner it was too late to reamend as the merchandise had been appraised. On the record presented it was held that the petitioner, in making the entry in this ease, acted 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.

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Bluebook (online)

23 Cust. Ct. 209, 1949 Cust. Ct. LEXIS 1064, Counsel Stack Legal Research, https://law.counselstack.com/opinion/j-t-steeb-co-v-united-states-cusc-1949.