Case Name: Petitions 5685-R, etc., of Bata Shoe Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-07-29
Citations: 1 Cust. Ct. 360
Docket Number: No. 39123
Parties: Petitions 5685-R, etc., of Bata Shoe Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 360–360

Head Matter:
No. 39123.
Petitions 5685-R, etc., of Bata Shoe Co., Inc. (New York).

Opinion:
Opinion by
Cline, J.
It appeared that the merchandise was entered at the invoice prices and was appraised under the American selling price provision in section 402 (g). On the record presented it was found that the petitioner was without intention to defraud the revenue or to conceal or misrepresent the facts, or to deceive the appraiser as to the value of the merchandise. The petitions were therefore granted.