Case Name: Petition 6503-R of Freedman & Slater, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1946-02-15
Citations: 16 Cust. Ct. 226
Docket Number: No. 50893
Parties: Petition 6503-R of Freedman & Slater, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 16
Pages: 226–226

Head Matter:
Before the Third Division,
February 15, 1946
No. 50893.
Petition 6503-R of Freedman & Slater, Inc. (New York).

Opinion:
Opinion by
Ekwall, J.
From the testimony it appeared that an entry clerk employed by the customs broker, in preparing the entry, erroneously deducted certain nondutiable charges appearing on the invoice from the net values instead of from the gross values. The court held that the entry of the sheepskins at a less value than that found on final appraisement was due to negligence or carelessness and that there was no intention on the part of the petitioner to defraud the United States or to deceive Government officials. The petition was therefore granted.