Case: Petition 6313-R of Balfour, Guthrie & Co., Ltd. (San Francisco)
Abbreviation: Petition 6313-R of Balfour, Guthrie & Co.
Decision Date: 1943-11-24
Docket Number: No. 48986
Citation: 11 Cust. Ct. 310
Volume: 11
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6313-R of Balfour, Guthrie & Co., Ltd. (San Francisco).
Judges: 
Pages: 310–310

Head Matter:
No. 48986.
Petition 6313-R of Balfour, Guthrie & Co., Ltd. (San Francisco).

Opinion:
Opinion by
Cline, J.
The testimony of the customs broker who made the entry showed that there was a dispute between the importer and appraiser as to the value of the merchandise and a test case was made up. From the record it was found there was no intention on the part of the importer to misrepresent the facts or to defraud the revenue of the United States. The petition was therefore granted.