Case Name: Petition 6060-R of James C. Gabriel (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-02-17
Citations: 6 Cust. Ct. 546
Docket Number: No. 45414
Parties: Petition 6060-R of James C. Gabriel (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 546–546

Head Matter:
No. 45414.
Petition 6060-R of James C. Gabriel (New York).

Opinion:
Opinion by
Keefe, J.
The evidence disclosed that an item of export duties was deducted as a nondutiable charge on advice of a customs official. The appraiser advanced the value by adding back the export tax. Being convinced from the evidence that the importer had no intention to conceal or misrepresent the facts or to deceive the appraiser the court granted the petition.