Petition 6051-R of Leidesdorf

U.S. Customs Court

Petition 6051-R of Leidesdorf

8 Cust. Ct. 448, 1942 Cust. Ct. LEXIS 169

CourtUnited States Customs Court

DecidedJanuary 21, 1942

DocketNo. 46859

StatusPublished

This text of 8 Cust. Ct. 448 (Petition 6051-R of Leidesdorf) 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.

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Petition 6051-R of Leidesdorf, 8 Cust. Ct. 448, 1942 Cust. Ct. LEXIS 169 (cusc 1942).

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Opinion

Opinion by

Cline, J.

An appeal to reappraisement was filed in this case but was abandoned because the importer had gone into bankruptcy. A witness was [449]*449called for the petitioner herein who testified that he had been called as a witness in a case decided in Abstract 42299, which case was incorporated by consent in this suit. In accordance with that decision it was found that the petitioner acted without intention to misrepresent the facts or defraud the revenue of the United States or to deceive the appraiser as to the value of the merchandise. The petition in question was therefore granted.

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Opinion by

Cline, J.

An appeal to reappraisement was filed in this case but was abandoned because the importer had gone into bankruptcy. A witness was [449]*449called for the petitioner herein who testified that he had been called as a witness in a case decided in Abstract 42299, which case was incorporated by consent in this suit. In accordance with that decision it was found that the petitioner acted without intention to misrepresent the facts or defraud the revenue of the United States or to deceive the appraiser as to the value of the merchandise. The petition in question was therefore granted.

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Bluebook (online)

8 Cust. Ct. 448, 1942 Cust. Ct. LEXIS 169, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6051-r-of-leidesdorf-cusc-1942.