Case Name: Petition 5426-R of Post Exchange (Honolulu)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-24
Citations: 1 Cust. Ct. 385
Docket Number: No. 39280
Parties: Petition 5426-R of Post Exchange (Honolulu).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 385–385

Head Matter:
No. 39280.
Petition 5426-R of Post Exchange (Honolulu).

Opinion:
Opinion by
Evans, J.
It appeared that the appraiser included a packing charge in the appraised value which resulted in the assessment of additional duties and that it was omitted by an oversight on the part of the broker's clerk rather than an attempt to defraud the revenue. The petition was therefore granted.