Case: R. L. Swearer Company v. United States
Abbreviation: R. L. Swearer Co. v. United States
Decision Date: 1949-04-07
Docket Number: No. 53006; petition 6394-R (Pittsburgh)
Citation: 22 Cust. Ct. 280
Volume: 22
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: R. L. Swearer Company v. United States,
Judges: 
Pages: 280–281

Head Matter:
Before the Second Division,
April 7, 1949
No. 53006.
R. L. Swearer Company v. United States,
petition 6394-R (Pittsburgh).

Opinion:
Opinion by
Lawrence, J.
It is contended that through inadvertence the entry was made in Canadian currency instead of in United States currency. Upon 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 ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.