Petition 6433-R of Humphrey

U.S. Customs Court

Petition 6433-R of Humphrey

15 Cust. Ct. 260

United States Customs Court·Decided September 6, 1945·No. No. 50459·Published

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.

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

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