Case Name: Petition 6313-R of Balfour, Guthrie & Co., Ltd. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-11-24
Citations: 11 Cust. Ct. 310
Docket Number: No. 48986
Parties: Petition 6313-R of Balfour, Guthrie & Co., Ltd. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 310–310

Head Matter:
No. 48986.
Petition 6313-R of Balfour, Guthrie & Co., Ltd. (San Francisco).

Opinion:
Opinion by
Cline, J.
The testimony of the customs broker who made the entry showed that there was a dispute between the importer and appraiser as to the value of the merchandise and a test case was made up. From the record it was found there was no intention on the part of the importer to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted.