Petitions 6491-R of Perugina, Inc.

U.S. Customs Court

Petitions 6491-R of Perugina, Inc.

14 Cust. Ct. 271

CourtUnited States Customs Court

DecidedJune 13, 1945

DocketNo. 50251

StatusPublished

This text of 14 Cust. Ct. 271 (Petitions 6491-R of Perugina, Inc.) 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.

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

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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.

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14 Cust. Ct. 271, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petitions-6491-r-of-perugina-inc-cusc-1945.