Petition 6433-R of Humphrey

U.S. Customs Court

Petition 6433-R of Humphrey

15 Cust. Ct. 260

CourtUnited States Customs Court

DecidedSeptember 6, 1945

DocketNo. 50459

StatusPublished

This text of 15 Cust. Ct. 260 (Petition 6433-R of Humphrey) 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 6433-R of Humphrey, 15 Cust. Ct. 260 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

From the testimony, it appeared that the undervaluation was solely the result of a clerical error. Upon the entire record it was held that the petitioner acted in good faith and that there was no intention to conceal any of the facts surrounding this transaction, or to deceive the appraiser or other officials as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.

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Opinion by

Oliver, P. J.

From the testimony, it appeared that the undervaluation was solely the result of a clerical error. Upon the entire record it was held that the petitioner acted in good faith and that there was no intention to conceal any of the facts surrounding this transaction, or to deceive the appraiser or other officials as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.

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Bluebook (online)

15 Cust. Ct. 260, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6433-r-of-humphrey-cusc-1945.