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" ... without any 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. "
Court of Customs Appeals Reports: Cases Adjudged in the United States Court ... - Página 355
por United States. Court of Customs Appeals - 1925
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Treasury Decisions Under Customs and Other Laws, Volumen58

United States. Department of the Treasury - 1931
...the Treasury, or in any case upon the finding of the Board of General Appraisers [now Customs Court] upon a petition filed and supported by satisfactory...the appraiser as to the value of the 'merchandise. * * * Thus it is provided that the initial step in a proceeding for remission shall be the filing of...
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Court of Customs and Patent Appeals Reports, Volumen24

United States. Court of Customs and Patent Appeals - 1936
...of sixty days after liquidation and supported by satisfactory evidence under such rules as the court may prescribe, that the entry of the merchandise at...the appraiser as to the value of the merchandise. It will be observed that the section is not specific as to who may file the petition for remission. That...
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Court of Customs and Patent Appeals Reports, Volumen27

United States. Court of Customs and Patent Appeals - 1940
...hereinbefore stated, we think that the trial court should have entered an order to the effect that appellant's entry of the merchandise at a less value than that...the appraiser as to the value of the merchandise, and its judgment denying said petition is reversed and the cause is remanded for further proceedings...
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Treasury Decisions Under Customs and Other Laws, Volumen72

United States. Dept. of the Treasury - 1938
...the entry of the merchandise at a less value than that returned upon final appraisement was without intention to defraud the revenue of the United States,...case, or to deceive the appraiser as to the value of tho merchandise. It appears from the record that the instant importation was not the first importation...
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Treasury Decisions Under Customs and Other Laws, Volumen71

United States. Dept. of the Treasury - 1937
...in entering this merchandise at a less value than, that returned upon final appraisement, do so with any intention to defraud the revenue of the United...of the case or to deceive the appraiser as to the ixilue of the merchandise? If it did either, then the petition should be denied ; if it did neither,...
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Court of Customs and Patent Appeals Reports, Volumen26,Parte1

United States. Court of Customs and Patent Appeals - 1939
...where it is judicially found that the acts of undervaluation, because of which acts they accrue, are "without any intention to defraud the revenue of the...the facts of the case or to deceive the appraiser asto the value of the merchandise." Legislative history considered. 3. SAME—SAME. The phrase "in...
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Treasury Decisions Under Customs and Other Laws, Volumen46

United States. Dept. of the Treasury - 1925
...duties in proper cases made and supported by satisfactory evidence that the entry was made without intention to defraud the revenue of the United States...the facts of the case or to deceive the appraiser; but there is another remedy created by the new law, which seems to have been confused by the importer...
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Treasury Decisions Under Customs and Other Laws, Volumen57

United States. Dept. of the Treasury - 1930
...satisfied the court below, and which satisfies us, that the entry was without any intention to defraud or to conceal or misrepresent the facts of the case...the appraiser as to the value of the merchandise. It is not deemed of importance to review the testimony in the case. The finding below is, we think, in...
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Treasury Decisions Under Customs and Other Laws, Volumen68

United States. Dept. of the Treasury - 1936
...failed to support the petition by satisfactory evidence that there was no intent to defraud the revenue, to conceal or misrepresent the facts of the case,...the appraiser as to the value of the merchandise. The petitions must therefore be denied. Lowe v. United States, 15 Ct. Gust. Appls. 418, TD 42590; International...
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Court of Customs and Patent Appeals Reports, Volumen40

United States. Court of Customs and Patent Appeals - 1953
...price of $3.10 did you attempt in any way to defraud the revenue of the United States Government or conceal or misrepresent the facts of the case or to...the appraiser as to the value of the merchandise? A. Never. ******* XQ. Now when you went to see Mr. Ittman you had a conversation with him didn't you...
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