Case ID: cust-ct_3/html/0469-07.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. 42630.
    Petition 5895-R of Nozaki Bros., Inc. (New York).
   Opinion by

Cline, J.

It appeared that appeals to reappraisement were abandoned because the importer could not get affidavits from all of the exporters. As there was an honest difference of opinion between the importer and the appraiser it was held that there was.no intention to defraud the revenue or to deceive the appraiser as to the value of the goods. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) cited.