Case Name: Petition 5751-R of Howard Bros. Mfg. Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-02-21
Citations: 2 Cust. Ct. 583
Docket Number: No. 40669
Parties: Petition 5751-R of Howard Bros. Mfg. Co. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 583–583

Head Matter:
No. 40669.
Petition 5751-R of Howard Bros. Mfg. Co. (Boston).

Opinion:
Opinion by
Dallinger, J.
It appeared that the jacks were originally appraised as entered and that as a result of an appeal filed by the collector the appraised value was advanced 5 percent over the entered value. It was found that the petitioner acted in entire good faith. As there was no intention to defraud the revenue the petition was granted.