Petition 6406-R of May Co.

U.S. Customs Court

Petition 6406-R of May Co.

18 Cust. Ct. 190

CourtUnited States Customs Court

DecidedMay 7, 1947

DocketNo. 51692

StatusPublished

This text of 18 Cust. Ct. 190 (Petition 6406-R of May 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 6406-R of May Co., 18 Cust. Ct. 190 (cusc 1947).

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Opinion

Opinion by

Mollison, J.

The record showed that the damask was contained in inner boxes which were in turn contained in outside cases. It appeared from the evidence that the undervaluation resulted from the failure on the part of the customs broker who made the entry to include in the entered value the cost of the inner boxes, although this item plainly appeared on the invoice. It was held that such omission on the part of the customs broker was due to inadvertence. The court found that there was no intent on the part of the petitioner to defraud the revenue of the United States or to conceal or 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

Mollison, J.

The record showed that the damask was contained in inner boxes which were in turn contained in outside cases. It appeared from the evidence that the undervaluation resulted from the failure on the part of the customs broker who made the entry to include in the entered value the cost of the inner boxes, although this item plainly appeared on the invoice. It was held that such omission on the part of the customs broker was due to inadvertence. The court found that there was no intent on the part of the petitioner to defraud the revenue of the United States or to conceal or 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)

18 Cust. Ct. 190, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6406-r-of-may-co-cusc-1947.