Case Name: Petition 6116-R of Ferdinand Rice (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-23
Citations: 6 Cust. Ct. 519
Docket Number: No. 45245
Parties: Petition 6116-R of Ferdinand Rice (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 519–519

Head Matter:
Before the First Division,
January 23, 1941
No. 45245.
Petition 6116-R of Ferdinand Rice (New York).

Opinion:
Opinion by
Brown, J.
On. reappraisement the single judge sustained the importer's entered value which was reversed on appeal to the division. It was shown that there was ample ground for dispute as to the correct value and that there was no intention on the part of the importer to deceive the Government. The petition was therefore granted.