Case Name: Petition 6052-R of Makagaki Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-23
Citations: 6 Cust. Ct. 522
Docket Number: No. 45265
Parties: Petition 6052-R of Makagaki Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 522–522

Head Matter:
No. 45265.
Petition 6052-R of Makagaki Co. (Los Angeles).

Opinion:
Opinion by
Evans, J.
It appeared that prior to filing the entry additions were made in the invoice value of certain Japanese shoes and rubber boots to make market value and that there was an omission to add to the value of 26 pairs of boots. As it was evident that there was no intention to defraud the revenue the petition was granted.