National Silver Co. v. United States

U.S. Customs Court

National Silver Co. v. United States

24 Cust. Ct. 377, 1950 Cust. Ct. LEXIS 1680

United States Customs Court·Decided February 21, 1950·No. No. 54055; petitions 6662-R and 6663-R (Los Angeles)·Published

Opinion

Opinion by

Cline, J.

Although the importer did not make any inquiry from the shipper as to market values at the time of entry, the record disclosed nothing which would have caused a prudent man to question the correctness of the invoice values nor did it appear that any facts were concealed from the appraiser. On the record presented it was held that the petitioner acted without 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 petitions were therefore granted.

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Opinion by

Cline, J.

Although the importer did not make any inquiry from the shipper as to market values at the time of entry, the record disclosed nothing which would have caused a prudent man to question the correctness of the invoice values nor did it appear that any facts were concealed from the appraiser. On the record presented it was held that the petitioner acted without 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 petitions were therefore granted.

National Silver Co. v. United States, 24 Cust. Ct. 377, 1950 Cust. Ct. LEXIS 1680 (cusc 1950).

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24 Cust. Ct. 377 (National Silver Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.