Petition 5979-R of May Co.

U.S. Customs Court

Petition 5979-R of May Co.

4 Cust. Ct. 510

CourtUnited States Customs Court

DecidedJune 5, 1940

DocketNo. 43877

StatusPublished

This text of 4 Cust. Ct. 510 (Petition 5979-R of May 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 5979-R of May Co., 4 Cust. Ct. 510 (cusc 1940).

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Opinion

Opinion by

Evans, J.

The testimony did not disclose how it actually came about that the merchandise was undervalued. It was held that for the petitioner to rest his cause on statements following the language of the statute that he did not intend to defraud the revenues, or conceal or misrepresent the facts of the case, or to deceive the appraiser as to the value of the merchandise, does not meet the requirements of the statute in order to warrant relief. On the record presented the petition was denied. Gresham v. United States (27 C. C. P. A. 242, C. A. D. 70) cited.

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Opinion by

Evans, J.

The testimony did not disclose how it actually came about that the merchandise was undervalued. It was held that for the petitioner to rest his cause on statements following the language of the statute that he did not intend to defraud the revenues, or conceal or misrepresent the facts of the case, or to deceive the appraiser as to the value of the merchandise, does not meet the requirements of the statute in order to warrant relief. On the record presented the petition was denied. Gresham v. United States (27 C. C. P. A. 242, C. A. D. 70) cited.

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4 Cust. Ct. 510, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5979-r-of-may-co-cusc-1940.