Case Name: Petition 6164-R of Scharf Bros. Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-11-24
Citations: 11 Cust. Ct. 310
Docket Number: No. 48984
Parties: Petition 6164-R of Scharf Bros. Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 310–310

Head Matter:
No. 48984.
Petition 6164-R of Scharf Bros. Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared from the record that there was an honest difference of opinion between the petitioner and appraiser as to the correct value of the imported merchandise. There being no intention shown to defraud the revenue of the United States or to conceal or misrepresent the facts, the petition was granted.