Case ID: cust-ct_16/html/0216-02.html
Source: Caselaw Access Project
Author: {"author": "Oliver, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    January 30, 1946
    No. 50854.
    Petition 6510-R of Kassab Bros. (New York).
   Opinion by

Oliver, P. J.

Upon the record the court was convinced that petitioners acted in good faith and that the undervaluation on entry was solely the result of a clerical error. It was held that there was no intention to conceal or to misrepresent any of the facts or to deceive the appraiser as to the value of the merchandise or to defraud the revenue of the United States. The petition was therefore granted.