Case: Petition 6301-R of L. Heller & Son, Inc. (New York)
Abbreviation: Petition 6301-R of L. Heller & Son, Inc.
Decision Date: 1943-06-11
Docket Number: No. 48388
Citation: 10 Cust. Ct. 478
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6301-R of L. Heller & Son, Inc. (New York).
Judges: 
Pages: 478–478

Head Matter:
Before the First Division,
June 11, 1943
No. 48388.
Petition 6301-R of L. Heller & Son, Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
It appeared there was no serious dispute as to the facts heroin. The examiner testified that he had known the petitioner or its predecessor firms for a period of over 30 years, that its reputation was of the best, and that he believed the statements of the witness, who was secretary of the petitioning corporation. From the record it was found that the petitioner had produced satisfactory evidence that the entry made on the pro forma invoice herein was made without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case. The petition was therefore granted.