Case: Petition 5825-R of Lewis & Neblett Co. (Cleveland)
Abbreviation: Petition 5825-R of Lewis & Neblett Co.
Decision Date: 1939-12-08
Docket Number: No. 42799
Citation: 3 Cust. Ct. 495
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5825-R of Lewis & Neblett Co. (Cleveland).
Judges: 
Pages: 495–495

Head Matter:
Before the First Division,
December 8, 1939
No. 42799.
Petition 5825-R of Lewis & Neblett Co. (Cleveland).

Opinion:
Opinion by
Brown, J.
It appeared that the inclusion of the charges by the appraiser was in accordance with decisions rendered long after the entry of the merchandise here involved. As the record failed to reveal that the importer concealed any facts with a view of defrauding the revenue, the petition was granted.