Case Name: Petition 5825-R of Lewis & Neblett Co. (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-08
Citations: 3 Cust. Ct. 495
Docket Number: No. 42799
Parties: Petition 5825-R of Lewis & Neblett Co. (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 495–495

Head Matter:
Before the First Division,
December 8, 1939
No. 42799.
Petition 5825-R of Lewis & Neblett Co. (Cleveland).

Opinion:
Opinion by
Brown, J.
It appeared that the inclusion of the charges by the appraiser was in accordance with decisions rendered long after the entry of the merchandise here involved. As the record failed to reveal that the importer concealed any facts with a view of defrauding the revenue, the petition was granted.