Mazer v. United States
26 Cust. Ct. 415, 1951 Cust. Ct. LEXIS 473
Procedural entryThis page is a short order in Mazer v. United States. Read the opinion of the Court — 25 Cust. Ct. 67 →
United States Customs Court·Decided April 24, 1951·No. No. 55481; petition 6765-R (Pittsburgh)·Published
Opinion
Opinion by
From the testimony it appeared that the petitioner had “disclosed the limited information that he had at his disposal without any ■deception of any kind” and that there had not been an opportunity to amend the entry. 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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Mazer v. United States, 26 Cust. Ct. 415, 1951 Cust. Ct. LEXIS 473 (cusc 1951).
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