Case: National Silver Co. v. United States
Abbreviation: National Silver Co. v. United States
Decision Date: 1950-02-21
Docket Number: No. 54055; petitions 6662-R and 6663-R (Los Angeles)
Citation: 24 Cust. Ct. 377
Volume: 24
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: National Silver Co. v. United States,
Judges: 
Pages: 377–377

Head Matter:
Before the Third Division,
February 21, 1950
No. 54055.
National Silver Co. v. United States,
petitions 6662-R and 6663-R (Los Angeles).

Opinion:
Opinion by
Cline, J.
Although the importer did not make any inquiry from the shipper as to market values at the time of entry, the record disclosed nothing which would have caused a prudent man to question the correctness of the invoice values nor did it appear that any facts were concealed from the appraiser. 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 petitions were therefore granted.