Petition 5995-R of Simon

U.S. Customs Court

Petition 5995-R of Simon

4 Cust. Ct. 524

CourtUnited States Customs Court

DecidedJune 12, 1940

DocketNo. 43936

StatusPublished

This text of 4 Cust. Ct. 524 (Petition 5995-R of Simon) 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 5995-R of Simon, 4 Cust. Ct. 524 (cusc 1940).

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Opinion

Opinion by

Brown, J.

The entered value was about 25 percent less than the appraised value. The importer contended there was no foreign value and therefore the export value prevailed. On appeal to reappraisement the appraised value was affirmed. It was found that the facts and circumstances do not indicate any intention to defraud the Government or conceal any of the facts. The petition was therefore granted.

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Opinion by

Brown, J.

The entered value was about 25 percent less than the appraised value. The importer contended there was no foreign value and therefore the export value prevailed. On appeal to reappraisement the appraised value was affirmed. It was found that the facts and circumstances do not indicate any intention to defraud the Government or conceal any of the facts. The petition was therefore granted.

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Bluebook (online)

4 Cust. Ct. 524, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5995-r-of-simon-cusc-1940.