Spindle v. United States

U.S. Customs Court

Spindle v. United States

30 Cust. Ct. 473, 1953 Cust. Ct. LEXIS 414

CourtUnited States Customs Court

DecidedJune 4, 1953

DocketNo. 57384; petition 6822-R (Laredo)

StatusPublished

This text of 30 Cust. Ct. 473 (Spindle 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

Spindle v. United States, 30 Cust. Ct. 473, 1953 Cust. Ct. LEXIS 414 (cusc 1953).

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Opinion

Opinion by

Lawrence, J.

It appeared that there was no advance in the entered value of the lubricating grease, the undervaluation occurring only with reference to the metal containers therefor. The petitioner testified that he had made all of the entries involved; that he had inquired as to the value of the lubricating grease and of the drums, and it was his practice to keep informed of the market values through correspondence and in person with the manager of the exporting concern; and that on receipt of such information, he would pass such data on to the appraiser. Upon the record presented, it was held 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

Lawrence, J.

It appeared that there was no advance in the entered value of the lubricating grease, the undervaluation occurring only with reference to the metal containers therefor. The petitioner testified that he had made all of the entries involved; that he had inquired as to the value of the lubricating grease and of the drums, and it was his practice to keep informed of the market values through correspondence and in person with the manager of the exporting concern; and that on receipt of such information, he would pass such data on to the appraiser. Upon the record presented, it was held 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)

30 Cust. Ct. 473, 1953 Cust. Ct. LEXIS 414, Counsel Stack Legal Research, https://law.counselstack.com/opinion/spindle-v-united-states-cusc-1953.