Petition 5531-R of Union Brokerage Co.

U.S. Customs Court

Petition 5531-R of Union Brokerage Co.

11 Cust. Ct. 190

CourtUnited States Customs Court

DecidedJune 19, 1943

DocketNo. 48411

StatusPublished

This text of 11 Cust. Ct. 190 (Petition 5531-R of Union Brokerage Co.) 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

Petition 5531-R of Union Brokerage Co., 11 Cust. Ct. 190 (cusc 1943).

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Opinion

Opinion by

Cline, J.

On the rehearing of this petition several witnesses were called by the respondent and while the question of whether the amendment to the entry should have been allowed by the collector is not before the court in this petition, the court was of the opinion that the attempt to amend was persuasive of the good faith of the entrant, and that certainly a customs broker would not wilfully make entry of merchandise at 18.4 cents per ton when it was worth $7.65 per ton. In making the entry in this case, therefore, it was found that the petitioner acted without intention to misrepresent the facts, to defraud the revenue of the United States, or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Opinion by

Cline, J.

On the rehearing of this petition several witnesses were called by the respondent and while the question of whether the amendment to the entry should have been allowed by the collector is not before the court in this petition, the court was of the opinion that the attempt to amend was persuasive of the good faith of the entrant, and that certainly a customs broker would not wilfully make entry of merchandise at 18.4 cents per ton when it was worth $7.65 per ton. In making the entry in this case, therefore, it was found that the petitioner acted without intention to misrepresent the facts, to defraud the revenue of the United States, or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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11 Cust. Ct. 190, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5531-r-of-union-brokerage-co-cusc-1943.