Case ID: cust-ct_3/html/0441-02.html
Source: Caselaw Access Project
Author: {"author": "Cline, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 42442.
    Petition 5783-R of Dritz Traum Co., Inc. (New York).
   Opinion by

Cline, J.

It appeared that this particular importation was the first shipment of the articles received by the petitioner and that an appeal to-reappraisement was taken as a test case. It was found that there was no intention to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted. Abstract 36918, Golding v. United State (T. D. 49078), and Snow v. United States (C. D. 13) followed.