Case Name: Petition 5899-R of Frazar & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-11-03
Citations: 3 Cust. Ct. 470
Docket Number: No. 42631
Parties: Petition 5899-R of Frazar & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 470–470

Head Matter:
No. 42631.
Petition 5899-R of Frazar & Co. (New York).

Opinion:
Opinion by
Cline, J.
It appeared that the importer did not agree with the appraiser as to the proper dutiable value, and as he was unable to get all the information necessary to sustain his contention his appeal to reappraisement was abandoned. It was found that there was no intention to misrepresent the facts or to defraud the revenue. The petition was therefore granted. Snow v. United States (1 Cust. Ct. 46, C. D. 13) followed.