Case Name: S. Barotz & Co. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1947-10-02
Citations: 19 Cust. Ct. 141
Docket Number: No. 51927; petition 6590-R (New York)
Parties: S. Barotz & Co. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 19
Pages: 141–141

Head Matter:
Before the Third Division,
October 2, 1947
No. 51927.
S. Barotz & Co. v. United States,
petition 6590-R (New York).

Opinion:
Opinion by
Ekwall, J.
The question of the proper dutiable value of the merchandise was litigated before a single judge and a division of the court sitting in reappraisement proceedings. Upon the entire record it was held that the importer acted in good faith; that it presented all the pertinent facts to the Government officials; and that there was no attempt to defraud the Government. The petition was therefore granted.