Case Name: La Casa Mexicana v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-10-05
Citations: 23 Cust. Ct. 180
Docket Number: No. 53597; petition 6703-R (Laredo)
Parties: La Casa Mexicana v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 23
Pages: 180–180

Head Matter:
Before the First Divison,
October 5, 1949
No. 53597.
petition 6703-R (Laredo).
La Casa Mexicana v. United States,

Opinion:
Opinion by
Cole, J.
From the record presented it was held that the entry of the merchandise at a value less than that found on final appraisement was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.