Keagy v. United States

U.S. Customs Court

Keagy v. United States

26 Cust. Ct. 415, 1951 Cust. Ct. LEXIS 474

CourtUnited States Customs Court

DecidedApril 24, 1951

DocketNo. 55482; petition 6792-R (Pittsburgh)

StatusPublished

This text of 26 Cust. Ct. 415 (Keagy 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

Keagy v. United States, 26 Cust. Ct. 415, 1951 Cust. Ct. LEXIS 474 (cusc 1951).

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Opinion

Opinion by

Lawrence, J.

From the testimony it appeared that the petitioner is the exclusive United States agent of the exporter, receiving a discount of 50 percent from the manufacturer’s list price in England; that in England the books are freely offered for sale at list price, less 33)4 percent; that prior to making entry, the broker had inquired as to the proper basis for making entry and was instructed to enter at the list price shown in column 11 of the consular invoice, less 33}4 percent; that the broker erred as to one item which he entered at list price, less 50 percent instead of 33}i percent, and that it was clearly an oversight. Upon all the facts before the court 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

Lawrence, J.

From the testimony it appeared that the petitioner is the exclusive United States agent of the exporter, receiving a discount of 50 percent from the manufacturer’s list price in England; that in England the books are freely offered for sale at list price, less 33)4 percent; that prior to making entry, the broker had inquired as to the proper basis for making entry and was instructed to enter at the list price shown in column 11 of the consular invoice, less 33}4 percent; that the broker erred as to one item which he entered at list price, less 50 percent instead of 33}i percent, and that it was clearly an oversight. Upon all the facts before the court 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)

26 Cust. Ct. 415, 1951 Cust. Ct. LEXIS 474, Counsel Stack Legal Research, https://law.counselstack.com/opinion/keagy-v-united-states-cusc-1951.