Linen Thread Co. v. United States

U.S. Customs Court

Linen Thread Co. v. United States

32 Cust. Ct. 520, 1954 Cust. Ct. LEXIS 2139

CourtUnited States Customs Court

DecidedJune 3, 1954

DocketNo. 58159; petition 7121-R (New York)

StatusPublished

This text of 32 Cust. Ct. 520 (Linen Thread 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

Linen Thread Co. v. United States, 32 Cust. Ct. 520, 1954 Cust. Ct. LEXIS 2139 (cusc 1954).

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Opinion

[521]*521Opinion by

Johnson, J.

At the trial, it was established that the petitioner’s broker filed submission sheets with the appraiser as to the proper value and was advised that the invoice values should be increased; that entry was filed at the increased values, and the merchandise was appraised as entered; and that it later developed that there had been another advance in prices, and the collector filed an appeal for reappraisement. The evidence before the court (Reap. Dec. 8173) consisted of an agreement between the respective parties that the market value for export at the time the merchandise was shipped was higher than the appraised value, thus causing the assessment of additional duties. Upon the record presented, it was held that where entry was made upon the basis of prices advised by the appraiser there was no intent to deceive the appraiser or to defraud the revenue. The petition was therefore granted.

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[521]*521Opinion by

Johnson, J.

At the trial, it was established that the petitioner’s broker filed submission sheets with the appraiser as to the proper value and was advised that the invoice values should be increased; that entry was filed at the increased values, and the merchandise was appraised as entered; and that it later developed that there had been another advance in prices, and the collector filed an appeal for reappraisement. The evidence before the court (Reap. Dec. 8173) consisted of an agreement between the respective parties that the market value for export at the time the merchandise was shipped was higher than the appraised value, thus causing the assessment of additional duties. Upon the record presented, it was held that where entry was made upon the basis of prices advised by the appraiser there was no intent to deceive the appraiser or to defraud the revenue. The petition was therefore granted.

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Bluebook (online)

32 Cust. Ct. 520, 1954 Cust. Ct. LEXIS 2139, Counsel Stack Legal Research, https://law.counselstack.com/opinion/linen-thread-co-v-united-states-cusc-1954.