Petition 6562-R of Golding Bros.

U.S. Customs Court

Petition 6562-R of Golding Bros.

18 Cust. Ct. 186

CourtUnited States Customs Court

DecidedApril 23, 1947

DocketNo. 51672

StatusPublished

This text of 18 Cust. Ct. 186 (Petition 6562-R of Golding Bros.) 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 6562-R of Golding Bros., 18 Cust. Ct. 186 (cusc 1947).

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Opinion

Opinion by

Oliver, P. J.

At the trial the treasurer of the importing company testified that he conferred repeatedly with the customs officials before entry concerning the value of the merchandise and that he cooperated fully with them in furnishing requested information upon which the appraisal was ultimately based. From the record it was held that the entry of the merchandise at a less value than that found on final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Oliver, P. J.

At the trial the treasurer of the importing company testified that he conferred repeatedly with the customs officials before entry concerning the value of the merchandise and that he cooperated fully with them in furnishing requested information upon which the appraisal was ultimately based. From the record it was held that the entry of the merchandise at a less value than that found on final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

18 Cust. Ct. 186, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6562-r-of-golding-bros-cusc-1947.