Petition 6467-R of Dumoulin

U.S. Customs Court

Petition 6467-R of Dumoulin

15 Cust. Ct. 261

CourtUnited States Customs Court

DecidedSeptember 12, 1945

DocketNo. 50462

StatusPublished

This text of 15 Cust. Ct. 261 (Petition 6467-R of Dumoulin) 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 6467-R of Dumoulin, 15 Cust. Ct. 261 (cusc 1945).

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Opinion

Opinion by

Lawrence, J.

It was alleged in the petition “that the merchandise was not purchased in Canada, but was just rented for temporary use in the United States.” At the trial the petitioner testified that the invoice price represented the amount actually paid by him; that the trucks were second-hand; that the price paid was the only value existing in Canada for trucks like those imported; and that he knew of no other value. Government counsel stated that the report of a customs agent in this case indicated that the entry was apparently made with no intention to defraud. From an examination of the record and full consideration of the facts in the cáse the court was satisfied concerning the good faith of the petitioner. It was held that there was no intention to defraud the revenue of the United States or to conceal or to misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted. 1

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Opinion by

Lawrence, J.

It was alleged in the petition “that the merchandise was not purchased in Canada, but was just rented for temporary use in the United States.” At the trial the petitioner testified that the invoice price represented the amount actually paid by him; that the trucks were second-hand; that the price paid was the only value existing in Canada for trucks like those imported; and that he knew of no other value. Government counsel stated that the report of a customs agent in this case indicated that the entry was apparently made with no intention to defraud. From an examination of the record and full consideration of the facts in the cáse the court was satisfied concerning the good faith of the petitioner. It was held that there was no intention to defraud the revenue of the United States or to conceal or to misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted. 1

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Bluebook (online)

15 Cust. Ct. 261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6467-r-of-dumoulin-cusc-1945.