Rodriguez v. United States

U.S. Customs Court

Rodriguez v. United States

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

CourtUnited States Customs Court

DecidedJanuary 14, 1948

DocketNo. 52111; petition 6320-R (San Juan)

StatusPublished

This text of 20 Cust. Ct. 249 (Rodriguez 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

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

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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.

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Bluebook (online)

20 Cust. Ct. 249, 1948 Cust. Ct. LEXIS 60, Counsel Stack Legal Research, https://law.counselstack.com/opinion/rodriguez-v-united-states-cusc-1948.