Case Name: Petition 6323-R of M. Reischmann & Son, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-10-28
Citations: 9 Cust. Ct. 438
Docket Number: No. 47679
Parties: Petition 6323-R of M. Reischmann & Son, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 9
Pages: 438–438

Head Matter:
No. 47679.
Petition 6323-R of M. Reischmann & Son, Inc. (New York).

Opinion:
Opinion by
Ekwall, J.
It appeared in this case that a representative of the importing firm conferred with the examiner as to- the correct value but was unable to secure any information and that subsequent to entry he had several discussions but they disagreed as to the correct value. Appeals to reappraisement were filed, but no testimony was produced in rebuttal. From the evidence presented the court was of the opinion that there was no intent on--the-part of the importer to defraud the Government. The petition was therefore granted.