Petitions 5816-R of Sucesores de San Miguel Hermanos

U.S. Customs Court

Petitions 5816-R of Sucesores de San Miguel Hermanos

3 Cust. Ct. 419

United States Customs Court·Decided October 6, 1939·No. No. 42307·Published

Opinion

Opinion by

Evans, J.

The court took into consideration the fact that San Juan, the port of entry, is so situated that it is difficult to gather information from sources which are readily available on the mainland, and that the importer must necessarily rely on the accuracy of the invoice statements. It was found there was no intention to deceive or defraud the revenue of the United States. The petitions were therefore granted.

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Opinion by

Evans, J.

The court took into consideration the fact that San Juan, the port of entry, is so situated that it is difficult to gather information from sources which are readily available on the mainland, and that the importer must necessarily rely on the accuracy of the invoice statements. It was found there was no intention to deceive or defraud the revenue of the United States. The petitions were therefore granted.

Petitions 5816-R of Sucesores de San Miguel Hermanos, 3 Cust. Ct. 419 (cusc 1939).

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3 Cust. Ct. 419 (Petitions 5816-R of Sucesores de San Miguel Hermanos) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.