Case Name: Petition 6139-R of Daniel F. Young, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-07-28
Citations: 7 Cust. Ct. 246
Docket Number: No. 46211
Parties: Petition 6139-R of Daniel F. Young, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 246–247

Head Matter:
Before the Second Division,
July 28, 1941
No. 46211.
Petition 6139-R of Daniel F. Young, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The record raised some question as to whether due diligence had been exercised in trying to ascertain the correct value at which to enter the merchandise, but under existing circumstances in this case and following Fish v. United States (12 Ct. Cust. Appls. 307, T. D. 40315), affirmed in United States v. Fish (268 U. S. 607), it was found that carelessness on the part of the petitioner in this respect is not sufficient to authorize a denial of relief. The court was satisfied that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.