Case Name: Inter-Maritime Forwarding Co., Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-01-29
Citations: 38 Cust. Ct. 402
Docket Number: No. 60461; petitions 7220-R, etc. (New York)
Parties: Inter-Maritime Forwarding Co., Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 402–402

Head Matter:
Before the First Division,
January 29, 1957
No. 60461.
Inter-Maritime Forwarding Co., Inc. v. United States,
petitions 7220-R, etc. (New York).

Opinion:
Opinion by
Mollison, J.
In accordance with stipulation of counsel that the merchandise, facts, and circumstances are the same in all material respects as those the subject of Abstract 59952, it was held that there was no intention 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 petitions were, therefore, granted.