Petition 6426-R of Gonzalez

U.S. Customs Court

Petition 6426-R of Gonzalez

14 Cust. Ct. 244

CourtUnited States Customs Court

DecidedMay 2, 1945

DocketNo. 50157

StatusPublished

This text of 14 Cust. Ct. 244 (Petition 6426-R of Gonzalez) 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 6426-R of Gonzalez, 14 Cust. Ct. 244 (cusc 1945).

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Opinion

Opinion by

Cole, J.

At the trial petitioner testified that this was his first experience with the importation of merchandise and that he had no knowledge of the value of chewing gum either in Mexico or in this country. He accepted the consular invoice, prepared by the foreign exporter, and gave it to his customs broker to prepare the necessary entry papers. The broker testified that in entering the merchandise the purchase price set forth on the consular invoice was overlooked, the oversight being due to the location of the statement in an unusual space at the bottom of the said document. On the record presented it was held that there was no attempt to defraud the Government or deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Cole, J.

At the trial petitioner testified that this was his first experience with the importation of merchandise and that he had no knowledge of the value of chewing gum either in Mexico or in this country. He accepted the consular invoice, prepared by the foreign exporter, and gave it to his customs broker to prepare the necessary entry papers. The broker testified that in entering the merchandise the purchase price set forth on the consular invoice was overlooked, the oversight being due to the location of the statement in an unusual space at the bottom of the said document. On the record presented it was held that there was no attempt to defraud the Government or deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

14 Cust. Ct. 244, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6426-r-of-gonzalez-cusc-1945.