Case ID: cust-ct_19/html/0141-04.html
Source: Caselaw Access Project
Author: {"author": "Ekwall, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    October 2, 1947
    No. 51927.
    S. Barotz & Co. v. United States,
    petition 6590-R (New York).
   Opinion by

Ekwall, J.

The question of the proper dutiable value of the merchandise was litigated before a single judge and a division of the court sitting in reappraisement proceedings. Upon the entire record it was held that the importer acted in good faith; that it presented all the pertinent facts to the Government officials; and that there was no attempt to defraud the Government. The petition was therefore granted.