Petition 5563-R of Sullivan

U.S. Customs Court

Petition 5563-R of Sullivan

2 Cust. Ct. 768

United States Customs Court·Decided June 17, 1939·No. No. 41675·Published

Opinion

Opinion by

Kincheloe, J.

It appeared that the importer consulted the appraiser before he made the entry. The entered value was advanced, which was sustained on appeal to reappraisement. It was found from the evidence that the petitioner honestly believed that he had entered the merchandise at the .true value. On the authority of Syndicate Trading Co. v. United States (13 Ct. Cust. Appls. 409, T. D. 41339) it was held that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.

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Opinion by

Kincheloe, J.

It appeared that the importer consulted the appraiser before he made the entry. The entered value was advanced, which was sustained on appeal to reappraisement. It was found from the evidence that the petitioner honestly believed that he had entered the merchandise at the .true value. On the authority of Syndicate Trading Co. v. United States (13 Ct. Cust. Appls. 409, T. D. 41339) it was held that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.

Petition 5563-R of Sullivan, 2 Cust. Ct. 768 (cusc 1939).

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Opinion

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