Case Name: Petition 5925-R of Haupt & Burgi (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-12
Citations: 4 Cust. Ct. 364
Docket Number: No. 43005
Parties: Petition 5925-R of Haupt & Burgi (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 364–364

Head Matter:
No. 43005.
Petition 5925-R of Haupt & Burgi (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that the importer was diligent in trying to ascertain the proper value at which to enter this merchandise. On the record it was found that there was no intent to defraud the revenue or to conceal or misrepresent the facts or deceive the appraiser. The petition was therefore granted.