Case Name: Fajardo Sugar Co. of Porto Rico v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1948-01-14
Citations: 20 Cust. Ct. 249
Docket Number: No. 52110; petition 6205-R (San Juan)
Parties: Fajardo Sugar Co. of Porto Rico v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 20
Pages: 249–249

Head Matter:
Before the Second Division,
January 14, 1948
No. 52110.
petition 6205-R (San Juan).
Fajardo Sugar Co. of Porto Rico v. United States,

Opinion:
Opinion by
Lawrence, J.
From an examination of the record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.