United States Customs Court, 1940

Petition 5995-R of Simon

Petition 5995-R of Simon
United States Customs Court · Decided June 12, 1940 · Brown
4 Cust. Ct. 524
Petition 5995-R of Simon

Opinion of the Court

Opinion by

Brown, J.

The entered value was about 25 percent less than the appraised value. The importer contended there was no foreign value and therefore the export value prevailed. On appeal to reappraisement the appraised value was affirmed. It was found that the facts and circumstances do not indicate any intention to defraud the Government or conceal any of the facts. The petition was therefore granted.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.