Petitions 6422-R of American Express Co.

U.S. Customs Court

Petitions 6422-R of American Express Co.

14 Cust. Ct. 204

CourtUnited States Customs Court

DecidedFebruary 14, 1945

DocketNo. 50015

StatusPublished

This text of 14 Cust. Ct. 204 (Petitions 6422-R of American Express 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 6422-R of American Express Co., 14 Cust. Ct. 204 (cusc 1945).

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Opinion

Opinion by

Oliver, P. J.

It appeared that the petitioner had filed appeals for reappraisement which were abandoned for the reason that the -importer • was unable to obtain any information from Germany. At the trial in this case the president of the importing corporation testified that he was familiar with-the importations in question; that he has been importing umbrella silk from Germany and other countries for the past 25 or 30 years; that he had never had' his values questioned or advanced prior to this instance; and that he had furnished to the appraiser, as well as the Treasury agent who called at his place of business, all the information in his possession. Prom the record the court was satisfied that the entry at 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 or to deceive the appraiser as to the true value of the merchandise. The pet i I ions were therefore granted.

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Opinion by

Oliver, P. J.

It appeared that the petitioner had filed appeals for reappraisement which were abandoned for the reason that the -importer • was unable to obtain any information from Germany. At the trial in this case the president of the importing corporation testified that he was familiar with-the importations in question; that he has been importing umbrella silk from Germany and other countries for the past 25 or 30 years; that he had never had' his values questioned or advanced prior to this instance; and that he had furnished to the appraiser, as well as the Treasury agent who called at his place of business, all the information in his possession. Prom the record the court was satisfied that the entry at 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 or to deceive the appraiser as to the true value of the merchandise. The pet i I ions were therefore granted.

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Bluebook (online)

14 Cust. Ct. 204, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6422-r-of-american-express-co-cusc-1945.