Case Name: Petition 5895-R of Nozaki Bros., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-11-03
Citations: 3 Cust. Ct. 469
Docket Number: No. 42630
Parties: Petition 5895-R of Nozaki Bros., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 469–469

Head Matter:
No. 42630.
Petition 5895-R of Nozaki Bros., Inc. (New York).

Opinion:
Opinion by
Cline, J.
It appeared that appeals to reappraisement were abandoned because the importer could not get affidavits from all of the exporters. As there was an honest difference of opinion between the importer and the appraiser it was held that there was.no intention to defraud the revenue or to deceive the appraiser as to the value of the goods. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) cited.