Case: M. M. DuPouey v. United States
Abbreviation: DuPouey v. United States
Decision Date: 1950-06-22
Docket Number: No. 54454; petition 6708-R (New Orleans)
Citation: 25 Cust. Ct. 224
Volume: 25
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: M. M. DuPouey v. United States,
Judges: 
Pages: 224–224

Head Matter:
No. 54454.
M. M. DuPouey v. United States,
petition 6708-R (New Orleans).

Opinion:
Opinion by
Cline, J.
At the trial the customs broker testified that she made the entry herein for Hambro Trading Co. on June 6, 1947; that on June 2 she filed a request for information from the appraiser who stated that he had no current information and that market value should be ascertained from the shipper; that subsequently an amended entry was filed on the basis of information given by the examiner; and that she understood that the figures given by the examiner included the packing charges, but when the examiner made his return, packing was added to the net value. 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.