Walter Strassburger & Co. v. United States

U.S. Customs Court

Walter Strassburger & Co. v. United States

20 Cust. Ct. 281, 1948 Cust. Ct. LEXIS 171

CourtUnited States Customs Court

DecidedMarch 15, 1948

DocketNo. 52222; petition 6557-R (New York)

StatusPublished

This text of 20 Cust. Ct. 281 (Walter Strassburger & 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.

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Walter Strassburger & Co. v. United States, 20 Cust. Ct. 281, 1948 Cust. Ct. LEXIS 171 (cusc 1948).

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Opinion

Opinion by

Oliver, P. J.

It appeared that as originally made the merchandise was entered under duress, an amount being added to the value of the goods equal to a rayon consumption tax imposed on Japanese merchandise. Subsequently, the entry was amended to change the value of the goods without disturbing the addition made under duress, and on a later date, a further amendment was made at which time the duress addition was cancelled. The examiner appraised the merchandise at a unit value which included the amount of the rayon consumption tax. The president and treasurer of the petitioning corporation testified that he knew there was a rayon consumption lax which he believed was not a dutiable item but which he originally entered under duress; that he discussed the question of the tax with customs officials at the time so-called “information sheets” were presented; and that he furnished the customs officials with all information he had in his possession.

From the record it was held that the entry of the merchandise at less than the final appraised value was without any intention to defraud the revenue of the [282]*282United 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

Oliver, P. J.

It appeared that as originally made the merchandise was entered under duress, an amount being added to the value of the goods equal to a rayon consumption tax imposed on Japanese merchandise. Subsequently, the entry was amended to change the value of the goods without disturbing the addition made under duress, and on a later date, a further amendment was made at which time the duress addition was cancelled. The examiner appraised the merchandise at a unit value which included the amount of the rayon consumption tax. The president and treasurer of the petitioning corporation testified that he knew there was a rayon consumption lax which he believed was not a dutiable item but which he originally entered under duress; that he discussed the question of the tax with customs officials at the time so-called “information sheets” were presented; and that he furnished the customs officials with all information he had in his possession.

From the record it was held that the entry of the merchandise at less than the final appraised value was without any intention to defraud the revenue of the [282]*282United 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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20 Cust. Ct. 281, 1948 Cust. Ct. LEXIS 171, Counsel Stack Legal Research, https://law.counselstack.com/opinion/walter-strassburger-co-v-united-states-cusc-1948.