Case Name: Petition 5649-R of Globe Fastener Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-06-22
Citations: 1 Cust. Ct. 315
Docket Number: No. 38862
Parties: Petition 5649-R of Globe Fastener Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 315–315

Head Matter:
Before the First Division,
June 22, 1938
No. 38862.
Petition 5649-R of Globe Fastener Corp. (New York).

Opinion:
Opinion by
McClelland, P. J.
Entry was made at the invoice value and the examiner called attention to the fact that he believed the invoice price too low. The petitioner stated that he firmly believed his entered value to be correct but to avoid litigation agreed to amend the entry. It was found that there was every indication that the importer acted in good faith and, while there was a difference of opinion, there was no disposition to defraud the Government. The petition was therefore granted.