Case Name: Horrocks-Ibbotson Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-04-06
Citations: 22 Cust. Ct. 279
Docket Number: No. 53001; petition 6687-R (Rochester)
Parties: Horrocks-Ibbotson Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 279–279

Head Matter:
No. 53001.
Horrocks-Ibbotson Company v. United States,
petition 6687-R (Rochester).

Opinion:
Opinion by
Lawrence, J.
From the record it was held 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.