Picker International Corp. v. United States

U.S. Customs Court

Picker International Corp. v. United States

32 Cust. Ct. 381, 1954 Cust. Ct. LEXIS 1767

CourtUnited States Customs Court

DecidedJanuary 21, 1954

DocketNo. 57786; petition 6962-R (New York)

StatusPublished

This text of 32 Cust. Ct. 381 (Picker International Corp. v. United States) 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

Picker International Corp. v. United States, 32 Cust. Ct. 381, 1954 Cust. Ct. LEXIS 1767 (cusc 1954).

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Opinion

Opinion by

Oliver, C. J.

The uncontradicted testimony showed that petitioner had made previous importations of these craniographs and that its broker always sought information from the appraiser prior to entry .concerning the proper value of the merchandise; that, prior to the importation in question, petitioner “switched” its import business to a new company, and the entry under consideration was the first ever made by the broker in this instance; and that as soon as petitioner learned that the value stated on the entry was too low, proper adjustment was made. Government counsel stated that “we had the case investigated, and we are satisfied to ask no questions and rest.” On the record presented, the court was satisfied that there was no intent to defraud the revenue of the United States, or to conceal or misrepresent the facts of the case, or to der ceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Oliver, C. J.

The uncontradicted testimony showed that petitioner had made previous importations of these craniographs and that its broker always sought information from the appraiser prior to entry .concerning the proper value of the merchandise; that, prior to the importation in question, petitioner “switched” its import business to a new company, and the entry under consideration was the first ever made by the broker in this instance; and that as soon as petitioner learned that the value stated on the entry was too low, proper adjustment was made. Government counsel stated that “we had the case investigated, and we are satisfied to ask no questions and rest.” On the record presented, the court was satisfied that there was no intent to defraud the revenue of the United States, or to conceal or misrepresent the facts of the case, or to der ceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

32 Cust. Ct. 381, 1954 Cust. Ct. LEXIS 1767, Counsel Stack Legal Research, https://law.counselstack.com/opinion/picker-international-corp-v-united-states-cusc-1954.