Westinghouse Air Brake Co. v. United States

U.S. Customs Court

Westinghouse Air Brake Co. v. United States

22 Cust. Ct. 279, 1949 Cust. Ct. LEXIS 1462

Procedural entryThis page is a short order in Westinghouse Air Brake Co. v. United States. Read the opinion of the Court — 26 Cust. Ct. 170 →

United States Customs Court·Decided April 6, 1949·No. No. 53000; petition 6594-R (Pittsburgh)·Published

Opinion

Opinion by

Lawrence, J.

Upon the entire record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was without any 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 insofar as it relates to entries 84 and 115. The petition was dismissed as to entry 827. :

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Opinion by

Lawrence, J.

Upon the entire record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was without any 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 insofar as it relates to entries 84 and 115. The petition was dismissed as to entry 827. :

Westinghouse Air Brake Co. v. United States, 22 Cust. Ct. 279, 1949 Cust. Ct. LEXIS 1462 (cusc 1949).

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22 Cust. Ct. 279 (Westinghouse Air Brake Co. v. United States) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.