Case ID: cust-ct_22/html/0265-02.html
Source: Caselaw Access Project
Author: {"author": "Oliver, C. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    March 21, 1949
    No. 52950.
    B. Altman & Company v. United States,
    petition 6717-R (New York).
   Opinion by

Oliver, C. J.

From an examination of the record it was held that entry of the merchandise at a less value than that found on final appraisement was without any intention to conceal or misrepresent the facts and there was no intention to defraud the revenue of the United States or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.