Case ID: cust-ct_15/html/0260-03.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

No. 50459.
    Petition 6433-R of Humphrey & MacGregor (Tampa).
   Opinion by

Oliver, P. J.

From the testimony, it appeared that the undervaluation was solely the result of a clerical error. Upon the entire record it was held that the petitioner acted in good faith and that there was no intention to conceal any of the facts surrounding this transaction, or to deceive the appraiser or other officials as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.