Petition 6400-R of Clark

U.S. Customs Court

Petition 6400-R of Clark

12 Cust. Ct. 294

CourtUnited States Customs Court

DecidedApril 19, 1944

DocketNo. 49350

StatusPublished

This text of 12 Cust. Ct. 294 (Petition 6400-R of Clark) 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 6400-R of Clark, 12 Cust. Ct. 294 (cusc 1944).

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Opinion

Opinion by

Cole, J.

The petitioner’s uncontradicted testimony showed that he supplied the appraiser with all the information he had concerning the value of the merchandise in question, and that in having the merchandise entered at the price paid therefor he used the only value he knew. From the customs agent’s report it appeared that the investigation made did not establish that the entering of the merchandise in question was with-any intention to defraud the revenue. In view of all the circumstances the court was satisfied that the relief sought should be allowed. The petition was therefore granted.

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Opinion by

Cole, J.

The petitioner’s uncontradicted testimony showed that he supplied the appraiser with all the information he had concerning the value of the merchandise in question, and that in having the merchandise entered at the price paid therefor he used the only value he knew. From the customs agent’s report it appeared that the investigation made did not establish that the entering of the merchandise in question was with-any intention to defraud the revenue. In view of all the circumstances the court was satisfied that the relief sought should be allowed. The petition was therefore granted.

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Bluebook (online)

12 Cust. Ct. 294, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6400-r-of-clark-cusc-1944.