# Bush v. United States

> United States Customs Court · February 2, 1939 · 2 Cust. Ct. 71

URL: https://www.frixlaw.com/law-library/cases/6628426

## Case

- **Full name:** W. J. Bush & Co. v. United States
- **Court:** United States Customs Court
- **Decided:** February 2, 1939
- **Citations:** 2 Cust. Ct. 71; 1939 Cust. Ct. LEXIS 17
- **Precedential status:** Published
- **Opinion:** Dissent by Bhown
- **Judges:** Bhown, Brown, McClelland, Sullivan
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6628426

## Opinion text

DISSENTING OPINION
Bhown, Judge:
The failure to amend the second entry at the time the first and third were amended was plainly an accident or mistake either on the part of the examiner or the broker.
The filing of the single entry bond during the Government’s investigation protected the Government completely and insured that it would collect every cent of the regular duties chargeable. The importer left himself entirely in the Government’s hands. Such circumstances completely repel any intent to defraud or deceive.
Remission of penalizing additional duties should be granted.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6628426. Public record. Not legal advice.