Case Name: Petition 5693-R of Lehn & Fink Products Corporation (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-30
Citations: 2 Cust. Ct. 511
Docket Number: No. 40273
Parties: Petition 5693-R of Lehn & Fink Products Corporation (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 511–511

Head Matter:
No. 40273.
Petition 5693-R of Lehn & Fink Products Corporation (New York).

Opinion:
Opinion by
Keefe, J.
It was established that there was a disagreement between the importer and the appraiser as to the proper dutiable value of the merchandise in question which was vigorously prosecuted. Under the circumstances of the case it was held that the importer was without any intention to defraud the revenue and the petition was granted.