Case Name: Petition 6168-R of Kresge Department Store (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-01-02
Citations: 8 Cust. Ct. 428
Docket Number: No. 46763
Parties: Petition 6168-R of Kresge Department Store (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 428–429

Head Matter:
Before the First Division,
January 2, 1942
No. 46763.
Petition 6168-R of Kresge Department Store (New York).

Opinion:
Opinion by
Oliver, P. J.
From the testimony the court was satisfied that the entry of the merchandise at a less value than that found upon final appraisement was without any intention to defraud the revenue of the United States or to deceive the appraiser as to the value. The petition was therefore granted.