Case ID: cust-ct_6/html/0684-02.html
Source: Caselaw Access Project
Author: {"author": "Kincheloe, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Second Division,
    June 16, 1941
    No. 46066.
    Petitions 6140-R, etc., of F. Murray Hill Co., Inc. (New York).
   Opinion by

Kincheloe, J.

It appeared that the atomizers were parts of sets -each consisting of a perfume bottle, a glass tray, and a metal atomizer, which were entered as entireties. They were appraised separately and an advance in the value of the atomizers resulted in the assessment of additional duties. Being satisfied that there was no intention to defraud the revenue or conceal or misrepresent the facts, the court granted the petitions.