Case Name: Petition 6460-R of Reedy Forwarding Co. (Tampa)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1945-09-06
Citations: 15 Cust. Ct. 260
Docket Number: No. 50458
Parties: Petition 6460-R of Reedy Forwarding Co. (Tampa).
Judges: 
Reporter: United States Customs Court Reports
Volume: 15
Pages: 260–260

Head Matter:
Before the First Division,
September 6, 1945
No. 50458.
Petition 6460-R of Reedy Forwarding Co. (Tampa).

Opinion:
Opinion by
Oliver, P. J.
From the testimony it appeared that the undervaluation was due to a typographical error rather than lack of knowledge of market value. Upon the record it was held that the petitioner did not conceal from the appraiser or other officials any information relevant to this matter, and that there was no intention to .deceive the appraiser as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.