St. John v. United States

U.S. Customs Court

St. John v. United States

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

CourtUnited States Customs Court

DecidedDecember 28, 1949

DocketNo. 53856; petition 6699-R (New York)

StatusPublished

This text of 24 Cust. Ct. 320 (St. John 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

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

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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.

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Bluebook (online)

24 Cust. Ct. 320, 1949 Cust. Ct. LEXIS 1901, Counsel Stack Legal Research, https://law.counselstack.com/opinion/st-john-v-united-states-cusc-1949.