St. John v. United States

U.S. Customs Court

St. John v. United States

24 Cust. Ct. 320, 1949 Cust. Ct. LEXIS 1901

United States Customs Court·Decided December 28, 1949·No. No. 53856; petition 6699-R (New York)·Published

Opinion

Opinion by

Lawrence, J.

At the hearing various correspondence in connection with the importation was received in evidence. Petitioner’s witness testified [321]*321that the entry of the merchandise at less than the final appraised value was made without any intention to defraud the revenue. Upon reviewing the entire record, the court was satisfied 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 petition was therefore granted.

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Opinion by

Lawrence, J.

At the hearing various correspondence in connection with the importation was received in evidence. Petitioner’s witness testified [321]*321that the entry of the merchandise at less than the final appraised value was made without any intention to defraud the revenue. Upon reviewing the entire record, the court was satisfied 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 petition was therefore granted.

St. John v. United States, 24 Cust. Ct. 320, 1949 Cust. Ct. LEXIS 1901 (cusc 1949).

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24 Cust. Ct. 320 (St. John v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.