Case Name: Petition 6295-R of Illfelder Importing Co., Inc. (W. R. Zanes & Co., Broker) (Galveston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-07-26
Citations: 11 Cust. Ct. 224
Docket Number: No. 48586
Parties: Petition 6295-R of Illfelder Importing Co., Inc. (W. R. Zanes & Co., Broker) (Galveston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 11
Pages: 224–224

Head Matter:
Before the Third Division,
July 26, 1943
No. 48586.
Petition 6295-R of Illfelder Importing Co., Inc. (W. R. Zanes & Co., Broker) (Galveston).

Opinion:
Opinion by
Cline, J.
It appeared that the only question raised by this appraisement was the cost of nondutiable charges which were deducted on entry. From the record it was found that in making the. entry the petitioner, acted without intention to misrepresent the facts or to defraud the revenue of the United States, or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.