Case Name: Petition 6507-R of North American Mercantile Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946
Citations: 16 Cust. Ct. 285
Docket Number: No. 51124
Parties: Petition 6507-R of North American Mercantile Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 285–285

Head Matter:
No. 51124.
Petition 6507-R of North American Mercantile Co. (San Francisco).

Opinion:
Opinion by
Ekwall, J.
In order to establish a test case, the goods in question were entered at prices representing 'export value, with knowledge that appraisement would be made upon the basis of American selling price as defined in section 402 (g). Upon the record it was held that there was no intent to defraud the Government or to deceive its officials. The petition was therefore granted.