Porteous, Mitchell & Braun Co. v. United States

U.S. Customs Court

Porteous, Mitchell & Braun Co. v. United States

19 Cust. Ct. 149, 1947 Cust. Ct. LEXIS 1096

CourtUnited States Customs Court

DecidedOctober 16, 1947

DocketNo. 51957; petition 6585-R (Portland, Maine)

StatusPublished

This text of 19 Cust. Ct. 149 (Porteous, Mitchell & Braun Co. 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

Porteous, Mitchell & Braun Co. v. United States, 19 Cust. Ct. 149, 1947 Cust. Ct. LEXIS 1096 (cusc 1947).

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Opinion

Opinion by

Lawrence, J.

A submission sheet prepared by the customs broker, requesting the appraiser for latest information as to the value of the importation in question, was introduced in evidence as exhibit 1. Appearing thereon over the signature of the appraiser is the statement: “This office has no information.” At the hearing the buyer and manager of the shoe department of petitioner testified that he placed the order for the importation the latter part of October 1945; that in July 1946, when the shoes arrived in this country, he had no information that the manufacturer had increased his prices on this type of shoe; and that he knew exhibit 1 had been submitted to the appraiser’s office about the time of entry. The appraiser of merchandise testified that prior to entry of this importation petitioner’s exhibit 1 was submitted to him by the customs broker; that at the time of entry he had no information as to the final appraised value and so reported; and that his opinion as to petitioner’s reputation for fair dealings is that there is “None better.” From an examination of the record and consideration of all the facts involved, the court was satisfied as to the good faith of the petitioner and found that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Lawrence, J.

A submission sheet prepared by the customs broker, requesting the appraiser for latest information as to the value of the importation in question, was introduced in evidence as exhibit 1. Appearing thereon over the signature of the appraiser is the statement: “This office has no information.” At the hearing the buyer and manager of the shoe department of petitioner testified that he placed the order for the importation the latter part of October 1945; that in July 1946, when the shoes arrived in this country, he had no information that the manufacturer had increased his prices on this type of shoe; and that he knew exhibit 1 had been submitted to the appraiser’s office about the time of entry. The appraiser of merchandise testified that prior to entry of this importation petitioner’s exhibit 1 was submitted to him by the customs broker; that at the time of entry he had no information as to the final appraised value and so reported; and that his opinion as to petitioner’s reputation for fair dealings is that there is “None better.” From an examination of the record and consideration of all the facts involved, the court was satisfied as to the good faith of the petitioner and found that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

19 Cust. Ct. 149, 1947 Cust. Ct. LEXIS 1096, Counsel Stack Legal Research, https://law.counselstack.com/opinion/porteous-mitchell-braun-co-v-united-states-cusc-1947.