Case Name: Petition 6411-R of Simon, Healey & Goldstein, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-05-03
Citations: 12 Cust. Ct. 305
Docket Number: No. 49389
Parties: Petition 6411-R of Simon, Healey & Goldstein, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 305–305

Head Matter:
Before the First Division,
May 3, 1944
No. 49389.
Petition 6411-R of Simon, Healey & Goldstein, Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
From a consideration of the record and the testimony of the president of the petitioning company and the examiner of customs, the court was satisfied that the entry was made without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.