United Mercantile & Shipping Co. v. United States

U.S. Customs Court

United Mercantile & Shipping Co. v. United States

23 Cust. Ct. 225, 1949 Cust. Ct. LEXIS 1138

CourtUnited States Customs Court

DecidedDecember 12, 1949

DocketNo. 53801; petition 6675-R (San Juan)

StatusPublished

This text of 23 Cust. Ct. 225 (United Mercantile & Shipping 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

United Mercantile & Shipping Co. v. United States, 23 Cust. Ct. 225, 1949 Cust. Ct. LEXIS 1138 (cusc 1949).

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Opinion

Opinion by

Mollison, J.

The owner of the petitioner testified that the order for the merchandise was placed by him at prices quoted in a price list sent to his company by the Haitian exporter. It also appeared that prior to entry he made a personal visit to Haiti, checking the prices there, and visited the American consul to obtain what further information he could from that source concerning prices for such merchandise. On the record presented 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 ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

Cole, J., concurring.

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Opinion by

Mollison, J.

The owner of the petitioner testified that the order for the merchandise was placed by him at prices quoted in a price list sent to his company by the Haitian exporter. It also appeared that prior to entry he made a personal visit to Haiti, checking the prices there, and visited the American consul to obtain what further information he could from that source concerning prices for such merchandise. On the record presented 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 ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

Cole, J., concurring.

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Bluebook (online)

23 Cust. Ct. 225, 1949 Cust. Ct. LEXIS 1138, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-mercantile-shipping-co-v-united-states-cusc-1949.