Case: Fajardo Sugar Co. of Porto Rico v. United States
Abbreviation: Fajardo Sugar Co. of Porto Rico v. United States
Decision Date: 1948-01-14
Docket Number: No. 52110; petition 6205-R (San Juan)
Citation: 20 Cust. Ct. 249
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Fajardo Sugar Co. of Porto Rico v. United States,
Judges: 
Pages: 249–249

Head Matter:
Before the Second Division,
January 14, 1948
No. 52110.
petition 6205-R (San Juan).
Fajardo Sugar Co. of Porto Rico v. United States,

Opinion:
Opinion by
Lawrence, 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 intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.