Paris Bead & Novelty House v. United States

U.S. Customs Court

Paris Bead & Novelty House v. United States

22 Cust. Ct. 231, 1949 Cust. Ct. LEXIS 1316

CourtUnited States Customs Court

DecidedJanuary 27, 1949

DocketNo. 52854; petition 6378-R (Los Angeles)

StatusPublished

This text of 22 Cust. Ct. 231 (Paris Bead & Novelty House 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

Paris Bead & Novelty House v. United States, 22 Cust. Ct. 231, 1949 Cust. Ct. LEXIS 1316 (cusc 1949).

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Opinion

Opinion by

Cline, J.

From the evidence presented at the trial, it appeared that the petitioner’s witness at the time of entry gave the broker all the information which he had as to the value of the merchandise; that he had received no information as to any change of price for the merchandise; and that the purchase was not made at a fixed rate of exchange. On the record herein it was held that the petitioner in making the entry in this case 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 petition was therefore granted.

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Opinion by

Cline, J.

From the evidence presented at the trial, it appeared that the petitioner’s witness at the time of entry gave the broker all the information which he had as to the value of the merchandise; that he had received no information as to any change of price for the merchandise; and that the purchase was not made at a fixed rate of exchange. On the record herein it was held that the petitioner in making the entry in this case 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 petition was therefore granted.

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Bluebook (online)

22 Cust. Ct. 231, 1949 Cust. Ct. LEXIS 1316, Counsel Stack Legal Research, https://law.counselstack.com/opinion/paris-bead-novelty-house-v-united-states-cusc-1949.