Case Name: Eastman Kodak Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-04-07
Citations: 22 Cust. Ct. 281
Docket Number: No. 53008; petition 6660-R (Rochester)
Parties: Eastman Kodak Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 281–281

Head Matter:
No. 53008.
Eastman Kodak Company v. United States,
petition 6660-R (Rochester).

Opinion:
Opinion by
Lawrence, J.
Upon 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 case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.