Joseph Woodwell Co. v. United States

U.S. Customs Court

Joseph Woodwell Co. v. United States

25 Cust. Ct. 241, 1950 Cust. Ct. LEXIS 170

CourtUnited States Customs Court

DecidedJuly 12, 1950

DocketNo. 54545; petition 6763-R (Pittsburgh)

StatusPublished

This text of 25 Cust. Ct. 241 (Joseph Woodwell 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

Joseph Woodwell Co. v. United States, 25 Cust. Ct. 241, 1950 Cust. Ct. LEXIS 170 (cusc 1950).

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Opinion

Opinion by

Ford, J.

At the trial petitioner’s witness testified that he was familiar with the importation of the merchandise herein; that the merchandise was entered at the price which petitioner paid for it; and that he believed the value at which entry was made was the correct dutiable value for the merchandise. On the record presented 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 petition was therefore granted.

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Opinion by

Ford, J.

At the trial petitioner’s witness testified that he was familiar with the importation of the merchandise herein; that the merchandise was entered at the price which petitioner paid for it; and that he believed the value at which entry was made was the correct dutiable value for the merchandise. On the record presented 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 petition was therefore granted.

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Bluebook (online)

25 Cust. Ct. 241, 1950 Cust. Ct. LEXIS 170, Counsel Stack Legal Research, https://law.counselstack.com/opinion/joseph-woodwell-co-v-united-states-cusc-1950.