Case Name: Petition 5934-R of Jordan Marsh Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-10-16
Citations: 7 Cust. Ct. 297
Docket Number: No. 46462
Parties: Petition 5934-R of Jordan Marsh Co. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 297–297

Head Matter:
Before the Second Division,
October 16, 1941.
No. 46462.
Petition 5934-R of Jordan Marsh Co. (Boston).

Opinion:
Opinion by
Tilson, J.
The weight of the evidence clearly showed that the entry of-the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States, to conceal or misrepresent the facts, or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.