Case Name: Petitions 5766-R, etc., of DeMauduit Paper Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-12
Citations: 2 Cust. Ct. 755
Docket Number: No. 41620
Parties: Petitions 5766-R, etc., of DeMauduit Paper Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 755–755

Head Matter:
Before the Second Division,
June 12, 1939
No. 41620.
Petitions 5766-R, etc., of DeMauduit Paper Corp. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that the undervaluation was occasioned by a sharp decline in the French franc and by a change in the basis of appraisement by The customs officials. It was found that there was no intention on the part of the importer to defraud the revenue or to conceal or misrepresent the facts. The petitions were therefore granted.