Case Name: Petition 6409-R of M. De Rosa, Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-22
Citations: 14 Cust. Ct. 177
Docket Number: No. 49895
Parties: Petition 6409-R of M. De Rosa, Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 14
Pages: 177–177

Head Matter:
Before the Second Division,
December 22, 1944
No. 49895.
Petition 6409-R of M. De Rosa, Inc. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared from the record that this entry was selected by the importer and the examiner to be used as a test case and that the importer disclosed to the examiner all information in his possession. On the record presented the court was of the opinion that the entry was made without any intention to defraud the revenue of the United States or conceal or misrepresent the facts. The petition was therefore granted.