Case Name: Petition 5172-R of M. Martinez & Co. (San Diego)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-07-29
Citations: 1 Cust. Ct. 360
Docket Number: No. 39122
Parties: Petition 5172-R of M. Martinez & Co. (San Diego).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 360–360

Head Matter:
Before the Third Division,
July 29, 1938
No. 39122.
Petition 5172-R of M. Martinez & Co. (San Diego).

Opinion:
Opinion by
Cline, J.
It appeared that the appraiser deducted only $233.21 for freight, thereby making an advance in the dutiable value of $40.39 as the item deducted for freight on the entry was $273.60. It was found that the petitioners were without intent to defraud the revenue, conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted. Abstract 37485 followed.