Case Name: Petition 6385-R of W. F. Mackay (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-12-16
Citations: 13 Cust. Ct. 329
Docket Number: No. 49878
Parties: Petition 6385-R of W. F. Mackay (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 329–329

Head Matter:
No. 49878.
Petition 6385-R of W. F. Mackay (Pembina).

Opinion:
Opinion by
Cline, J.
From the record it was found that the petitioner made entry in the instant case at the invoice value in good faith and that in making the entry he acted -without intention to misrepresent the facts or defraud the revenue of the United States or to deceive the appraiser as to the value of the goods. The petition was therefore granted.