Case Name: McCurrach Organization, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-06-21
Citations: 23 Cust. Ct. 115
Docket Number: No. 53313; petition 6620-R (New York)
Parties: McCurrach Organization, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 23
Pages: 115–115

Head Matter:
Before the First Division,
June 21, 1949
No. 53313.
petition 6620-R (New York).
McCurrach Organization, Inc. v. United States,

Opinion:
Opinion by
Molbison, J.
From the record it was clear that the advance in value which resulted in the imposition of additional duties was the result of an honest'difference of opinion between the importer and the customs authorities. Upon the entire record it was held that the entry of the merchandise at less value than that returned upon final appraisement was without intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted..