McCurrach Organization, Inc. v. United States

U.S. Customs Court

McCurrach Organization, Inc. v. United States

23 Cust. Ct. 115, 1949 Cust. Ct. LEXIS 650

CourtUnited States Customs Court

DecidedJune 21, 1949

DocketNo. 53313; petition 6620-R (New York)

StatusPublished

This text of 23 Cust. Ct. 115 (McCurrach Organization, 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

McCurrach Organization, Inc. v. United States, 23 Cust. Ct. 115, 1949 Cust. Ct. LEXIS 650 (cusc 1949).

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Opinion

Opinion by

Molbison, J.

From the record it was clear that the advance in value which resulted in the imposition of additional duties was the result of an honest‘difference of opinion between the importer and the customs authorities. Upon the entire record it was held that the entry of the merchandise at less value than that returned upon final appraisement was without intent 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

Molbison, J.

From the record it was clear that the advance in value which resulted in the imposition of additional duties was the result of an honest‘difference of opinion between the importer and the customs authorities. Upon the entire record it was held that the entry of the merchandise at less value than that returned upon final appraisement was without intent 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)

23 Cust. Ct. 115, 1949 Cust. Ct. LEXIS 650, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mccurrach-organization-inc-v-united-states-cusc-1949.