Case Name: Petition 5818-R of Sunshine Mushroom Importing Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-21
Citations: 2 Cust. Ct. 773
Docket Number: No. 41697
Parties: Petition 5818-R of Sunshine Mushroom Importing Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 773–773

Head Matter:
No. 41697.
Petition 5818-R of Sunshine Mushroom Importing Corp. (New York).

Opinion:
Opinion by
Tilson, J.
The record shows that the importer made considerable effort to obtain the correct value at which to enter this merchandise. No indication was found that there was any intent to defraud the revenue or to conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.