Case Name: Petitions 6341-R, etc., of Sears Roebuck & Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-05-27
Citations: 16 Cust. Ct. 295
Docket Number: No. 51166
Parties: Petitions 6341-R, etc., of Sears Roebuck & Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 295–296

Head Matter:
Before the Third Division,
May 27, 1946
No. 51166.
Petitions 6341-R, etc., of Sears Roebuck & Co. (Los Angeles).

Opinion:
Opinion by
Ekwall, J.
From the testimony of the appraiser at the port of entry and the admissions of counsel for the Government it appeared that the customs broker for the importer, in making entry, overlooked a column on the invoice which set forth a higher value on the date of exportation than the invoice price. This item was also overlooked by the examiner. From the entire record it was held that the entry of the merchandise at values lower than those found on final appraisement was without intent to defraud the Government or to deceive its officials. The petitions were therefore granted.