Lin v. United States

U.S. Customs Court

Lin v. United States

26 Cust. Ct. 344, 1951 Cust. Ct. LEXIS 160

CourtUnited States Customs Court

DecidedJanuary 24, 1951

DocketNo. 55168; petition 6724-R (Los Angeles)

StatusPublished

This text of 26 Cust. Ct. 344 (Lin 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

Lin v. United States, 26 Cust. Ct. 344, 1951 Cust. Ct. LEXIS 160 (cusc 1951).

Pincite

Opinion

Opinion by

Mollison, J.

When the case was called for trial it was submitted without the introduction of any evidence in support of the allegations made in the petition. On the record presented the court was unable to find that entry at less value than that returned on final appraisement was 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. The petition was therefore denied.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Mollison, J.

When the case was called for trial it was submitted without the introduction of any evidence in support of the allegations made in the petition. On the record presented the court was unable to find that entry at less value than that returned on final appraisement was 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. The petition was therefore denied.

Cite This Page — Counsel Stack

Bluebook (online)

26 Cust. Ct. 344, 1951 Cust. Ct. LEXIS 160, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lin-v-united-states-cusc-1951.