Petitions 5819-R of Rice-Stix Dry Goods Co.

U.S. Customs Court

Petitions 5819-R of Rice-Stix Dry Goods Co.

12 Cust. Ct. 294

CourtUnited States Customs Court

DecidedApril 19, 1944

DocketNo. 49348

StatusPublished

This text of 12 Cust. Ct. 294 (Petitions 5819-R of Rice-Stix Dry Goods 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

Petitions 5819-R of Rice-Stix Dry Goods Co., 12 Cust. Ct. 294 (cusc 1944).

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Opinion

Opinion by

Walker, J.

The advance was occasioned by the fact that a portion of the charges claimed to have been nondutiable had been determined by the appraiser to be dutiable. At the trial the customhouse broker testified that at the time he made the entries the question of the proportion of charges which was dutiable was under consideration by the customs authorities, that he had no other source of information than the invoice, and that in all his previous experience with similar invoices entries made using the invoice figures had been passed as entered. The appraiser and a special agent who investigated the matter were of the opinion that the importer did nob intend to defraud the Government of its customs revenue. On the record presented the court was satisfied that the entry was made without intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petitions were therefore granted.

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Opinion by

Walker, J.

The advance was occasioned by the fact that a portion of the charges claimed to have been nondutiable had been determined by the appraiser to be dutiable. At the trial the customhouse broker testified that at the time he made the entries the question of the proportion of charges which was dutiable was under consideration by the customs authorities, that he had no other source of information than the invoice, and that in all his previous experience with similar invoices entries made using the invoice figures had been passed as entered. The appraiser and a special agent who investigated the matter were of the opinion that the importer did nob intend to defraud the Government of its customs revenue. On the record presented the court was satisfied that the entry was made without intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petitions were therefore granted.

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Bluebook (online)

12 Cust. Ct. 294, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-5819-r-of-rice-stix-dry-goods-co-cusc-1944.