Petition 6305-R of National Silver Co.

U.S. Customs Court

Petition 6305-R of National Silver Co.

13 Cust. Ct. 256

CourtUnited States Customs Court

DecidedJune 30, 1944

DocketNo. 49604

StatusPublished

This text of 13 Cust. Ct. 256 (Petition 6305-R of National Silver 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.

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Petition 6305-R of National Silver Co., 13 Cust. Ct. 256 (cusc 1944).

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Opinion

[257]*257Opinion by

Colb, J.

The Government virtually conceded that entry at the lower value by petitioner was without intention to defraud the revenue of the United States. In view of a report signed by various Government officials stating that in their opinion the importer acted in good faith, and the court being satisfied of this fact from an examination of the record and consideration of all the circumstances, the petition was granted.

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[257]*257Opinion by

Colb, J.

The Government virtually conceded that entry at the lower value by petitioner was without intention to defraud the revenue of the United States. In view of a report signed by various Government officials stating that in their opinion the importer acted in good faith, and the court being satisfied of this fact from an examination of the record and consideration of all the circumstances, the petition was granted.

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13 Cust. Ct. 256, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6305-r-of-national-silver-co-cusc-1944.