McGee v. United States

U.S. Customs Court

McGee v. United States

30 Cust. Ct. 316, 1953 Cust. Ct. LEXIS 51

CourtUnited States Customs Court

DecidedJanuary 15, 1953

DocketNo. 57021; petition 6919-R (Baltimore)

StatusPublished

This text of 30 Cust. Ct. 316 (McGee 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

McGee v. United States, 30 Cust. Ct. 316, 1953 Cust. Ct. LEXIS 51 (cusc 1953).

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Opinion

Opinion by

Oliver, C. J.

The petitioner testified that prior to shipment of the merchandise he obtained information in the country of exportation to the effect that the invoice value would be acceptable for appraisement purposes in this country. Before arrival of the merchandise at the port of entry, petitioner consulted customs officials and was advised of the value at which the lilies would be appraised. When the merchandise was appraised at a value that exceeded the invoice and entered value, petitioner filed an appeal for reappraisement. However, the appeal was not prosecuted because petitioner discontinued his importing business due to difficulties with the foreign shipper. On the record presented it was held that there was not 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

Oliver, C. J.

The petitioner testified that prior to shipment of the merchandise he obtained information in the country of exportation to the effect that the invoice value would be acceptable for appraisement purposes in this country. Before arrival of the merchandise at the port of entry, petitioner consulted customs officials and was advised of the value at which the lilies would be appraised. When the merchandise was appraised at a value that exceeded the invoice and entered value, petitioner filed an appeal for reappraisement. However, the appeal was not prosecuted because petitioner discontinued his importing business due to difficulties with the foreign shipper. On the record presented it was held that there was not 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)

30 Cust. Ct. 316, 1953 Cust. Ct. LEXIS 51, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcgee-v-united-states-cusc-1953.