Case Name: Petitions 5666-R, etc., of Golding Bros. Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-11-23
Citations: 1 Cust. Ct. 497
Docket Number: No. 39917
Parties: Petitions 5666-R, etc., of Golding Bros. Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 497–497

Head Matter:
Before the First Division,
November 23, 1938
No. 39917.
Petitions 5666-R, etc., of Golding Bros. Co., Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
The merchandise was appraised on the basis-of the United States value, and on reappraisement it was finally determined that the foreign-market value was the proper basis, which was higher than the entered value and resulted in additional duties being assessed. Being satisfied that there was no intent to defraud the revenue the court granted the petitions.