Case Name: Petition 5671-R of Biddle Purchasing Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-02-21
Citations: 2 Cust. Ct. 582
Docket Number: No. 40664
Parties: Petition 5671-R of Biddle Purchasing Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 582–582

Head Matter:
No. 40664.
Petition 5671-R of Biddle Purchasing Co. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that the advance in the appraised value Was because the importer included too large an amount in nondutiable charge of cartage and lighterage. Being satisfied from a careful examination of the record that there was no intent to defraud the revenue the court granted the petition.