Petitions 6491-R of Perugina, Inc.

U.S. Customs Court

Petitions 6491-R of Perugina, Inc.

14 Cust. Ct. 271

United States Customs Court·Decided June 13, 1945·No. No. 50251·Published

Opinion

Opinion by

Tilson, J.

In addition to the testimonj' of the witness for the petitioner, which fully supported the allegations in the petition, the former examiner of merchandise who passed upon the instant merchandise testified that [272]*272in his opinion there was no attempt to conceal or misrepresent the facts of the case. Upon the entire record it was held that there was no intent to defraud the revenue of the United States, conceal, or misrepresent the facts of the ease, or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.

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Opinion by

Tilson, J.

In addition to the testimonj' of the witness for the petitioner, which fully supported the allegations in the petition, the former examiner of merchandise who passed upon the instant merchandise testified that [272]*272in his opinion there was no attempt to conceal or misrepresent the facts of the case. Upon the entire record it was held that there was no intent to defraud the revenue of the United States, conceal, or misrepresent the facts of the ease, or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.

Petitions 6491-R of Perugina, Inc., 14 Cust. Ct. 271 (cusc 1945).

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14 Cust. Ct. 271 (Petitions 6491-R of Perugina, Inc.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.