Petition 6477-R of Overseas Trading Co.

U.S. Customs Court

Petition 6477-R of Overseas Trading Co.

14 Cust. Ct. 279

CourtUnited States Customs Court

DecidedJune 18, 1945

DocketNo. 50275

StatusPublished

This text of 14 Cust. Ct. 279 (Petition 6477-R of Overseas Trading Co.) 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 6477-R of Overseas Trading Co., 14 Cust. Ct. 279 (cusc 1945).

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Opinion

Opinion by

Cline, J.

Petitioner’s witness testified that he had paid the amount shown on the invoice; that the merchandise had been ordered through a broker in New York; that this was the second shipment of merchandise he had received from Uruguay; that he knew nothing about a Uruguayan tax; and that the tax was not entered on the invoice. After consideration of the evidence in this case, it was held that the petitioner 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.

Petitioner’s witness testified that he had paid the amount shown on the invoice; that the merchandise had been ordered through a broker in New York; that this was the second shipment of merchandise he had received from Uruguay; that he knew nothing about a Uruguayan tax; and that the tax was not entered on the invoice. After consideration of the evidence in this case, it was held that the petitioner 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)

14 Cust. Ct. 279, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6477-r-of-overseas-trading-co-cusc-1945.