Case Name: Petitions 6384-R, etc., of Sitroux Co., Inc. (Rochester)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-10-19
Citations: 13 Cust. Ct. 297
Docket Number: No. 49766
Parties: Petitions 6384-R, etc., of Sitroux Co., Inc. (Rochester).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 297–297

Head Matter:
Before the First Division,
October 19, 1944
No. 49766.
Petitions 6384-R, etc., of Sitroux Co., Inc. (Rochester).

Opinion:
Opinion by
Oliver, P. J.
From the testimony of the bookkeeper for the petitioning company and the admission of counsel for the Government the court was of the opinion that the petitioner had done everything possible to ascertain the correct dutiable value of the hair nets in question. From an examination of the entire record the court was,satisfied that there was no intent to defraud the revenue of the United States or to conceal or misrepresent the facts. The petitions were therefore granted.