Case Name: Close & Stewart v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-09-27
Citations: 21 Cust. Ct. 204
Docket Number: No. 52555; petition 6625-R (Seattle)
Parties: Close & Stewart v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 21
Pages: 204–205

Head Matter:
Before the Third Division,
September 27, 1948
No. 52555.
petition 6625-R (Seattle).
Close & Stewart v. United States,

Opinion:
Opinion by
Cline, J.
At the trial the customs broker and the sole owner of the petitioner testified that when he prepared the entry he made an error in that he failed to include certain items as dutiable items; that he deducted what he thought were the transportation charges, which were shown twice on the invoice and were deducted as one item; and that when it was called to his attention, he paid the increased duty. On the record presented it was held that the petitioner acted without 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.