Petition 6407-R of Mackay

U.S. Customs Court

Petition 6407-R of Mackay

16 Cust. Ct. 259

CourtUnited States Customs Court

DecidedApril 17, 1946

DocketNo. 51025

StatusPublished

This text of 16 Cust. Ct. 259 (Petition 6407-R of Mackay) 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 6407-R of Mackay, 16 Cust. Ct. 259 (cusc 1946).

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Opinion

Opinion by

Keefe, J.

From the evidence presented the court was of the opinion that there was nothing connected with the invoice papers nor any facts or circumstances known to the petitioner which would cause a reasonable man to question the correctness of the prices shown upon the invoices. In view of the fact that this was the first time the values of such merchandise had been questioned by the appraiser and inasmuch as the petitioner, as well as all parties concerned, made a full and candid disclosure of all of the facts known to them, it was held that there was no 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

Keefe, J.

From the evidence presented the court was of the opinion that there was nothing connected with the invoice papers nor any facts or circumstances known to the petitioner which would cause a reasonable man to question the correctness of the prices shown upon the invoices. In view of the fact that this was the first time the values of such merchandise had been questioned by the appraiser and inasmuch as the petitioner, as well as all parties concerned, made a full and candid disclosure of all of the facts known to them, it was held that there was no 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)

16 Cust. Ct. 259, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6407-r-of-mackay-cusc-1946.