Petition 6485-R of Schmoll Fils, Inc.

U.S. Customs Court

Petition 6485-R of Schmoll Fils, Inc.

15 Cust. Ct. 303

CourtUnited States Customs Court

DecidedOctober 22, 1945

DocketNo. 50609

StatusPublished

This text of 15 Cust. Ct. 303 (Petition 6485-R of Schmoll Fils, Inc.) 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 6485-R of Schmoll Fils, Inc., 15 Cust. Ct. 303 (cusc 1945).

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Opinion

Opinion by

Lawrence, J.

It appeared from the testimony that the broker, when deducting nondutiable charges from the consular invoice, deducted an item of bank commissions which the Government felt should have been added. Prior to making entry, the broker consulted both the appraiser and local collector with respect to the proper value of the merchandise but no definite information was available. Government counsel stated that from a’ report of an investigation there was no evidence that entry was made with intent to defraud. From an examination of the record and a consideration of the facts in the case the court was convinced of the good faith of the petitioner. It was held that the entry of the merchandise at a less value than that returned upon final ap-praisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceivé the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Lawrence, J.

It appeared from the testimony that the broker, when deducting nondutiable charges from the consular invoice, deducted an item of bank commissions which the Government felt should have been added. Prior to making entry, the broker consulted both the appraiser and local collector with respect to the proper value of the merchandise but no definite information was available. Government counsel stated that from a’ report of an investigation there was no evidence that entry was made with intent to defraud. From an examination of the record and a consideration of the facts in the case the court was convinced of the good faith of the petitioner. It was held that the entry of the merchandise at a less value than that returned upon final ap-praisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceivé the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

15 Cust. Ct. 303, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6485-r-of-schmoll-fils-inc-cusc-1945.