Case ID: cust-ct_25/html/0266-01.html
Source: Caselaw Access Project
Author: {"author": "Lawrence, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    August 30, 1950
    No. 54637.
    Doughnut Corporation of America v. United States,
    petition 6645-R (Duluth).
   Opinion by

Lawrence, J.

When the case was called for hearing petitioner’s customhouse broker, who had made entry of the merchandise involved, testified that in making entry he believed the values shown were the correct values. Upon the entire record the court held that there was no intention to defraud the revenue ■of the United States or to conceal or misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.