Petition 6409-R of M. De Rosa, Inc.

U.S. Customs Court

Petition 6409-R of M. De Rosa, Inc.

14 Cust. Ct. 177

CourtUnited States Customs Court

DecidedDecember 22, 1944

DocketNo. 49895

StatusPublished

This text of 14 Cust. Ct. 177 (Petition 6409-R of M. De Rosa, Inc.) 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 6409-R of M. De Rosa, Inc., 14 Cust. Ct. 177 (cusc 1944).

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Opinion

Opinion by

Tilson, J.

It appeared from the record that this entry was selected by the importer and the examiner to be used as a test case and that the importer disclosed to the examiner all information in his possession. On the record presented the court was of the opinion that the entry was made without any intention to defraud the revenue of the United States or conceal or misrepresent the facts. The petition was therefore granted.

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Opinion by

Tilson, J.

It appeared from the record that this entry was selected by the importer and the examiner to be used as a test case and that the importer disclosed to the examiner all information in his possession. On the record presented the court was of the opinion that the entry was made without any intention to defraud the revenue of the United States or conceal or misrepresent the facts. The petition was therefore granted.

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Bluebook (online)

14 Cust. Ct. 177, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6409-r-of-m-de-rosa-inc-cusc-1944.