Schaefer v. United States

U.S. Customs Court

Schaefer v. United States

24 Cust. Ct. 489, 1950 Cust. Ct. LEXIS 2015

CourtUnited States Customs Court

DecidedJune 7, 1950

DocketNo. 54390; petition 6701-R (Los Angeles)

StatusPublished

This text of 24 Cust. Ct. 489 (Schaefer 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

Schaefer v. United States, 24 Cust. Ct. 489, 1950 Cust. Ct. LEXIS 2015 (cusc 1950).

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Opinion

Opinion by

Ekwall, J.

At the trial one of the owners of the importing firm testified that he knew of no .higher prices than those shown on the invoice for the merchandise; that an appeal for reappraisement was abandoned because of information which the importer received at a later date from Mexico City that the seller extended a special 10 percent discount; that petitioner did not receive any discount, its purchases being at a fixed price quoted by the agent of the manufacturer through whom petitioner purchased the merchandise; and that prior to entry, the customs officials were supplied with copies of the orders and correspondence pertaining to this particular transaction. From a thorough review of the record 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 deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Ekwall, J.

At the trial one of the owners of the importing firm testified that he knew of no .higher prices than those shown on the invoice for the merchandise; that an appeal for reappraisement was abandoned because of information which the importer received at a later date from Mexico City that the seller extended a special 10 percent discount; that petitioner did not receive any discount, its purchases being at a fixed price quoted by the agent of the manufacturer through whom petitioner purchased the merchandise; and that prior to entry, the customs officials were supplied with copies of the orders and correspondence pertaining to this particular transaction. From a thorough review of the record 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 deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

24 Cust. Ct. 489, 1950 Cust. Ct. LEXIS 2015, Counsel Stack Legal Research, https://law.counselstack.com/opinion/schaefer-v-united-states-cusc-1950.