Case Name: Petition 5715-R of H. Reeve Angel & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-25
Citations: 2 Cust. Ct. 719
Docket Number: No. 41405
Parties: Petition 5715-R of H. Reeve Angel & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 719–719

Head Matter:
No. 41405.
Petition 5715-R of H. Reeve Angel & Co., Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
Subsequent to making the entry it appeared that importer received information concerning a higher market value for the merchandise in question. Since the appraisement had already taken place the collector appealed to reappraisement, which was submitted for decision on stipulation of counsel. Being Satisfied that the entry was made without any intention to defraud, the court granted the petition.