Case Name: Railway Express Agency, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-02-21
Citations: 22 Cust. Ct. 247
Docket Number: No. 52889; petition 6541-R (Tampa)
Parties: Railway Express Agency, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 247–247

Head Matter:
Before the Second Division,
February 21, 1949
No. 52889.
Railway Express Agency, Inc. v. United States,
petition 6541-R (Tampa).

Opinion:
Opinion by
Lawrence, J.
From an examination of the record the court was satisfied 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 or to conceal or misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.