Case Name: Petition 6360-R of Klingerit, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-06-16
Citations: 11 Cust. Ct. 183
Docket Number: No. 48398
Parties: Petition 6360-R of Klingerit, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 183–183

Head Matter:
Before the Third Division,
June 16, 1943
No. 48398.
Petition 6360-R of Klingerit, Inc. (New York).

Opinion:
Opinion by
Cline, J.
At the hearing the secretary of the importing firm testified that prior to entry he requested information from the appraiser as to the value of the merchandise but that the appraiser could give him no information; that the invoice prices were the prices paid for the merchandise; that he consulted with his attorney and decided to make a test case, but that the judge presiding at the trial on reappraisement found the values as returned by the appraiser. It was held that the petitioner acted without intention to misrepresent the facts or to defraud the revenue of the United States. The petition was granted.