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

United States Customs Court·Decided June 21, 1949·No. No. 53313; petition 6620-R (New York)·Published

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..

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

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23 Cust. Ct. 115 (McCurrach Organization, Inc. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.