Case Name: Petition 6200-R of J. P. Navailles (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-05-20
Citations: 8 Cust. Ct. 523
Docket Number: No. 47209
Parties: Petition 6200-R of J. P. Navailles (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 523–523

Head Matter:
No. 47209.
Petition 6200-R of J. P. Navailles (New Orleans).

Opinion:
Opinion by
Kincheloe, J.
The court was satisfied from an examination of the entire record that the entry of the merchandise in question at a value less than that found upon final appraisement was without any intention to defraud the revenue of the United States, to conceal or misrepresent the facts, or to deceive the appraiser. The petition was therefore granted.