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

CourtUnited States Customs Court

DecidedFebruary 21, 1950

DocketNo. 54055; petitions 6662-R and 6663-R (Los Angeles)

StatusPublished

This text of 24 Cust. Ct. 377 (National Silver Co. 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

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

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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.

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Bluebook (online)

24 Cust. Ct. 377, 1950 Cust. Ct. LEXIS 1680, Counsel Stack Legal Research, https://law.counselstack.com/opinion/national-silver-co-v-united-states-cusc-1950.