Case ID: cust-ct_11/html/0253-07.html
Source: Caselaw Access Project
Author: {"author": "Cole, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    September 8, 1943
    No. 48732.
    Petition 6365-R of Denver Dry Goods Co. (Denver).
   Opinion by

Cole, J.

It appeared from the testimony that the additional duties were assessed by reason of the Government conducting an investigation, using samples furnished by the petitioner at the time of entry, which resulted in appraisement at a higher value, although at the time Of entry the importer upon seeking information as to the value was informed that the Government had no knowledge of any prices other than those shown on the invoice. The court was satisfied that the entry was made without any intention to defraud the revenue of the United States, or to conceal or misrepresent the facts. Following United States v. Dow (16 Ct. Cust. Appls. 304, T. D. 42875) the petition was granted.