Case Name: Petition 6058-R of J. D. Smith Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-08
Citations: 6 Cust. Ct. 495
Docket Number: No. 45131
Parties: Petition 6058-R of J. D. Smith Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 495–495

Head Matter:
No. 45131.
Petition 6058-R of J. D. Smith Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The testimony introduced in this case satisfied the court that the entry of the merchandise at a value less than that returned upon final appraisement was without any intent to defraud the revenue of the United States, conceal or misrepresent any of the facts, or to deceive the appraiser. The petition was therefore granted.