Case Name: Petition 5750-R of Scharf Bros. Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-03-08
Citations: 2 Cust. Ct. 602
Docket Number: No. 40776
Parties: Petition 5750-R of Scharf Bros. Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 602–602

Head Matter:
No. 40776.
Petition 5750-R of Scharf Bros. Co., Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
It was held that the testimony established that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue or to conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.