Soeldner-Heyman Co. v. United States

U.S. Customs Court

Soeldner-Heyman Co. v. United States

26 Cust. Ct. 448, 1951 Cust. Ct. LEXIS 607

CourtUnited States Customs Court

DecidedMay 31, 1951

DocketNo. 55615; petitions 6803-R and 6807-R (New York)

StatusPublished

This text of 26 Cust. Ct. 448 (Soeldner-Heyman 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

Soeldner-Heyman Co. v. United States, 26 Cust. Ct. 448, 1951 Cust. Ct. LEXIS 607 (cusc 1951).

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Opinion

Opinion by

Ford, J.

It appeared from the record that when the involved merchandise arrived in the United States a question arose between the petitioner and the customs officials as to whether the merchandise should be entered at the foreign value or at the United States value, and that this caused the customs officials to institute a foreign investigation. In the conduct of this investigation, the petitioner was at all times very cooperative and furnished the customs officials with all the information received by it as soon as same came into petitioner’s possession. It was held 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 petitions were therefore granted.

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Opinion by

Ford, J.

It appeared from the record that when the involved merchandise arrived in the United States a question arose between the petitioner and the customs officials as to whether the merchandise should be entered at the foreign value or at the United States value, and that this caused the customs officials to institute a foreign investigation. In the conduct of this investigation, the petitioner was at all times very cooperative and furnished the customs officials with all the information received by it as soon as same came into petitioner’s possession. It was held 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 petitions were therefore granted.

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Bluebook (online)

26 Cust. Ct. 448, 1951 Cust. Ct. LEXIS 607, Counsel Stack Legal Research, https://law.counselstack.com/opinion/soeldner-heyman-co-v-united-states-cusc-1951.