Case Name: Petition 5906-R of Photo Marketing Corporation (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-01
Citations: 3 Cust. Ct. 485
Docket Number: No. 42730
Parties: Petition 5906-R of Photo Marketing Corporation (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 485–485

Head Matter:
Before the Third Division,
December 1, 1939
No. 42730.
Petition 5906-R of Photo Marketing Corporation (New York).

Opinion:
Opinion by
Keefe, J.
It was established that the petitioner was diligent in ascertaining information as to the foreign value of the merchandise and that there was no intention to defraud the revenue. The petition was therefore granted.