Petitions 6473-R of Brown Co.

U.S. Customs Court

Petitions 6473-R of Brown Co.

15 Cust. Ct. 261

CourtUnited States Customs Court

DecidedSeptember 12, 1945

DocketNo. 50461

StatusPublished

This text of 15 Cust. Ct. 261 (Petitions 6473-R of Brown 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 6473-R of Brown Co., 15 Cust. Ct. 261 (cusc 1945).

Pincite

Opinion

Opinion by

Lawrence, J.

At the trial the witness for the petitioner testified that he hired second-hand automobile trucks in Canada for use in the woods of Maine and New Hampshire; that the instant trucks were hired in December 1943 and remained in this country about 3 months when they were returned to Canada; that he based the entered values upon his familiarity with those given in prior entries; and that in making entry he took into consideration every element of value entering into the price of the merchandise, including the amount of depreciation due to wear and tear, and that the amount stated represented the fair value in Canada for each particular truck. Government counsel stated that his report of investigation in this case showed that the evidence did not indicate an attempt to defraud. From an examination of the'record and a consideration of the facts in the case it was held that the entry of the merchandise at a less value than that returned upon final appraisement was without .any intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case. The petitions were therefore granted.

Free access — add to your briefcase to read the full text and ask questions with AI

Opinion by

Lawrence, J.

At the trial the witness for the petitioner testified that he hired second-hand automobile trucks in Canada for use in the woods of Maine and New Hampshire; that the instant trucks were hired in December 1943 and remained in this country about 3 months when they were returned to Canada; that he based the entered values upon his familiarity with those given in prior entries; and that in making entry he took into consideration every element of value entering into the price of the merchandise, including the amount of depreciation due to wear and tear, and that the amount stated represented the fair value in Canada for each particular truck. Government counsel stated that his report of investigation in this case showed that the evidence did not indicate an attempt to defraud. From an examination of the'record and a consideration of the facts in the case it was held that the entry of the merchandise at a less value than that returned upon final appraisement was without .any intention to defraud the revenue of the United States or to conceal or to misrepresent the facts of the case. The petitions were therefore granted.

Cite This Page — Counsel Stack

Bluebook (online)

15 Cust. Ct. 261, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6473-r-of-brown-co-cusc-1945.