L. Solomon & Son, Inc. v. United States

U.S. Customs Court

L. Solomon & Son, Inc. v. United States

19 Cust. Ct. 141, 1947 Cust. Ct. LEXIS 1065

CourtUnited States Customs Court

DecidedOctober 1, 1947

DocketNo. 51926; petition 6589-R (New York)

StatusPublished

This text of 19 Cust. Ct. 141 (L. Solomon & Son, Inc. 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

L. Solomon & Son, Inc. v. United States, 19 Cust. Ct. 141, 1947 Cust. Ct. LEXIS 1065 (cusc 1947).

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Opinion

Opinion by

Ekwall, J.

From the evidence produced at the trial it appeared that there was an honest difference of opinion as to the dutiable value of the merchandise and that the importer filed an appeal for reappraisement from the appraiser’s finding of value, which appeal was considered a test case in order to obtain a judicial determination of the issue. Upon the record presented the court was satisfied that there was no intent on the part of the importer to deceive the appraiser or defraud the Government. The petition was therefore granted.

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Opinion by

Ekwall, J.

From the evidence produced at the trial it appeared that there was an honest difference of opinion as to the dutiable value of the merchandise and that the importer filed an appeal for reappraisement from the appraiser’s finding of value, which appeal was considered a test case in order to obtain a judicial determination of the issue. Upon the record presented the court was satisfied that there was no intent on the part of the importer to deceive the appraiser or defraud the Government. The petition was therefore granted.

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Bluebook (online)

19 Cust. Ct. 141, 1947 Cust. Ct. LEXIS 1065, Counsel Stack Legal Research, https://law.counselstack.com/opinion/l-solomon-son-inc-v-united-states-cusc-1947.