Case Name: Petition 6184-R of Armand Schmoll, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-12-30
Citations: 10 Cust. Ct. 362
Docket Number: No. 47856
Parties: Petition 6184-R of Armand Schmoll, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 362–362

Head Matter:
Before the Third Division,
December 30, 1942
No. 47856.
Petition 6184-R of Armand Schmoll, Inc. (New York).

Opinion:
Opinion-by
Keefe, J.
Prom the record the court was of the opinion that the error which resulted in entry of the merchandise at less value than that returned -upon final appraisment was without any intent to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.