Case Name: Petition 5641-R of American Aniline Products, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-01
Citations: 1 Cust. Ct. 362
Docket Number: No. 39131
Parties: Petition 5641-R of American Aniline Products, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 362–362

Head Matter:
Before the Third Division,
August 1, 1938
No. 39131.
Petition 5641-R of American Aniline Products, Inc. (New York).

Opinion:
Opinion by
Cline, J.
It appeared that the coal-tar dye was classified under paragraph 38, which provides that duty shall be assessed on the United States value or the American selling price. 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. The petition was therefore granted.