Case Name: B. Altman & Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-03-21
Citations: 22 Cust. Ct. 265
Docket Number: No. 52950; petition 6717-R (New York)
Parties: B. Altman & Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 22
Pages: 265–265

Head Matter:
Before the First Division,
March 21, 1949
No. 52950.
B. Altman & Company v. United States,
petition 6717-R (New York).

Opinion:
Opinion by
Oliver, C. J.
From an examination of the record it was held that entry of the merchandise at a less value than that found on final appraisement was without any intention to conceal or misrepresent the facts and there was no intention to defraud the revenue of the United States or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.