R. L. Swearer Co. v. United States

U.S. Customs Court

R. L. Swearer Co. v. United States

22 Cust. Ct. 280, 1949 Cust. Ct. LEXIS 1468

CourtUnited States Customs Court

DecidedApril 7, 1949

DocketNo. 53006; petition 6394-R (Pittsburgh)

StatusPublished

This text of 22 Cust. Ct. 280 (R. L. Swearer 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

R. L. Swearer Co. v. United States, 22 Cust. Ct. 280, 1949 Cust. Ct. LEXIS 1468 (cusc 1949).

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Opinion

[281]*281Opinion by

Lawrence, J.

It is contended that through inadvertence the entry was made in Canadian currency instead of in United States currency. Upon the record the court was satisfied 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 misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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[281]*281Opinion by

Lawrence, J.

It is contended that through inadvertence the entry was made in Canadian currency instead of in United States currency. Upon the record the court was satisfied 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 misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

22 Cust. Ct. 280, 1949 Cust. Ct. LEXIS 1468, Counsel Stack Legal Research, https://law.counselstack.com/opinion/r-l-swearer-co-v-united-states-cusc-1949.