Petition 6286-R of R. Haber Linen Import Co.

U.S. Customs Court

Petition 6286-R of R. Haber Linen Import Co.

15 Cust. Ct. 242

CourtUnited States Customs Court

DecidedJuly 26, 1945

DocketNo. 50379

StatusPublished

This text of 15 Cust. Ct. 242 (Petition 6286-R of R. Haber Linen Import 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 6286-R of R. Haber Linen Import Co., 15 Cust. Ct. 242 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

At the trial the customhouse broker who prepared the entry in question testified that the undervaluation resulted from an oversight on his part. In preparing the entry an incorrect figure was used, it being overlooked that an item for unsatisfactory goods had no relation to the value of the goods covered by the invoice in question. It was held that the record clearly showed an entire lack of intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Oliver, P. J.

At the trial the customhouse broker who prepared the entry in question testified that the undervaluation resulted from an oversight on his part. In preparing the entry an incorrect figure was used, it being overlooked that an item for unsatisfactory goods had no relation to the value of the goods covered by the invoice in question. It was held that the record clearly showed an entire lack of intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

15 Cust. Ct. 242, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6286-r-of-r-haber-linen-import-co-cusc-1945.