Case Name: Petition 6284-R of Henry S. Beach (El Paso)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-06-15
Citations: 8 Cust. Ct. 552
Docket Number: No. 47308
Parties: Petition 6284-R of Henry S. Beach (El Paso).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 552–552

Head Matter:
Before the Second Division,
June 15, 1942
No. 47308.
Petition 6284-R of Henry S. Beach (El Paso).

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