Case Name: Petition 5856-R of Nippon Dry Goods Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-01
Citations: 3 Cust. Ct. 485
Docket Number: No. 42731
Parties: Petition 5856-R of Nippon Dry Goods Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 485–485

Head Matter:
No. 42731.
Petition 5856-R of Nippon Dry Goods Co. (Los Angeles).

Opinion:
Opinion by
Keefe, J.
It was clear from the evidence that the additional duties were the result of an honest difference of opinion between the importer and the appraiser as to the value of the merchandise. As there was no intention to conceal or misrepresent the facts or to defraud the revenue the petition was granted.