Case: D. Hauser, Inc. v. United States
Abbreviation: D. Hauser, Inc. v. United States
Decision Date: 1953-12-30
Docket Number: No. 57746; petition 6940-R (New York)
Citation: 32 Cust. Ct. 365
Volume: 32
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: D. Hauser, Inc. v. United States,
Judges: 
Pages: 365–365

Head Matter:
No. 57746.
petition 6940-R (New York).
D. Hauser, Inc. v. United States,

Opinion:
Opinion by
Johnson, J.
From the testimony, it appeared that there was an advance in value which amounted to less than 1 percent. The advance did not involve the merchandise other than the dutiable packing, which inadvertently was entered at $1.20 rather than $2. From an examination of the record it was held that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.