Petition 6508-R of Grunwald

U.S. Customs Court

Petition 6508-R of Grunwald

16 Cust. Ct. 225

CourtUnited States Customs Court

DecidedJuly 1, 1946

DocketNo. 50889

StatusPublished

This text of 16 Cust. Ct. 225 (Petition 6508-R of Grunwald) 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 6508-R of Grunwald, 16 Cust. Ct. 225 (cusc 1946).

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Opinion

Opinion by

Cline, J.

It appeared from the evidence herein that the merchandise was bought by the petitioner from his brother in Spain; that this was the only transaction between them in this type of merchandise; that the customs broker requested information as to value from the appraiser but could obtain none; and that petitioner gave all the information he had to the appraiser. After consideration of the evidence, the court was of the opinion 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.

It appeared from the evidence herein that the merchandise was bought by the petitioner from his brother in Spain; that this was the only transaction between them in this type of merchandise; that the customs broker requested information as to value from the appraiser but could obtain none; and that petitioner gave all the information he had to the appraiser. After consideration of the evidence, the court was of the opinion 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)

16 Cust. Ct. 225, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6508-r-of-grunwald-cusc-1946.