Case: C. J. Van Houten & Zoon, Inc. v. United States
Abbreviation: C. J. Van Houten & Zoon, Inc. v. United States
Decision Date: 1956-04-20
Docket Number: No. 59865; petition 7205-R (New York)
Citation: 36 Cust. Ct. 408
Volume: 36
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: C. J. Van Houten & Zoon, Inc. v. United States,
Judges: 
Pages: 408–408

Head Matter:
Before the Second Division,
April 20, 1956
No. 59865.
C. J. Van Houten & Zoon, Inc. v. United States,
petition 7205-R (New York).

Opinion:
Opinion by
Ford, J.
At the trial, petitioner's witness testified that, some time prior to the date of entry, petitioner was informed by the customs officials that the appraiser would not accept the prices shown on the invoices; that it was the appraiser's intention to appraise the merchandise on the basis of foreign value; that the petitioner disagreed; and that one entry was selected as a test case and an appeal to reappraisement was filed, which resulted in a reduction of the value found by the appraiser, but which also left the appraised value higher than the entered value. Upon the record presented, it was held that there was no intent 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. P. Pastene & Co. (Inc.) v. United States (21 C. C. P A. 69, T. D. 46392) followed.