Rodriguez v. United States

U.S. Customs Court

Rodriguez v. United States

20 Cust. Ct. 249, 1948 Cust. Ct. LEXIS 60

Procedural entryThis page is a short order in Rodriguez v. United States. Read the opinion of the Court — 23 Cust. Ct. 296 →

United States Customs Court·Decided January 14, 1948·No. No. 52111; petition 6320-R (San Juan)·Published

Opinion

Opinion by

Lawrence, J.

From an examination of the record the court was satisfied that the entry of the merchandise at a less value than that returned upon. [250]*250final appraisement was without any 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.

From an examination of the record the court was satisfied that the entry of the merchandise at a less value than that returned upon. [250]*250final appraisement was without any 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.

Rodriguez v. United States, 20 Cust. Ct. 249, 1948 Cust. Ct. LEXIS 60 (cusc 1948).

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