Petition 6437-R of Jackson

U.S. Customs Court

Petition 6437-R of Jackson

17 Cust. Ct. 166

CourtUnited States Customs Court

DecidedJuly 17, 1946

DocketNo. 51247

StatusPublished

This text of 17 Cust. Ct. 166 (Petition 6437-R of Jackson) 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 6437-R of Jackson, 17 Cust. Ct. 166 (cusc 1946).

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Opinion

Opinion by

Cline, J.

At the trial the petitioner testified that when the entry was appraised, he was assessed the sum of $77.84; that he appealed to reappraisement but abandoned the same on the advice of the prosecuting attorney, with the understanding that he might file an application for a refund. The official papers indicated that petitioner’s only error was in calculation, no undervaluation existing. It was found that the petitioner, in making the entry in this case, acted without intention to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Opinion by

Cline, J.

At the trial the petitioner testified that when the entry was appraised, he was assessed the sum of $77.84; that he appealed to reappraisement but abandoned the same on the advice of the prosecuting attorney, with the understanding that he might file an application for a refund. The official papers indicated that petitioner’s only error was in calculation, no undervaluation existing. It was found that the petitioner, in making the entry in this case, acted without intention to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.

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Bluebook (online)

17 Cust. Ct. 166, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6437-r-of-jackson-cusc-1946.