Case Name: Petition 6292-R of Jordan Marsh Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-23
Citations: 9 Cust. Ct. 365
Docket Number: No. 47317
Parties: Petition 6292-R of Jordan Marsh Co. (Boston).
Judges: Ballinger, J., concurred in the conclusion.
Reporter: United States Customs Court Reports
Volume: 9
Pages: 365–365

Head Matter:
No. 47317.
Petition 6292-R of Jordan Marsh Co. (Boston).

Opinion:
Opinion by
Tilson, J.
The record showed that in entering merchandise at a value less than that returned upon final appraisement, the petitioner herein was honest in all his dealings with the Government officials. As there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts •of the case the petition was granted.
Ballinger, J., concurred in the conclusion.