Case: Petition 5995-R of Mark H. Simon (New York)
Abbreviation: Petition 5995-R of Simon
Decision Date: 1940-06-12
Docket Number: No. 43936
Citation: 4 Cust. Ct. 524
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5995-R of Mark H. Simon (New York).
Judges: 
Pages: 524–524

Head Matter:
Before the First Division,
June 12, 1940
No. 43936.
Petition 5995-R of Mark H. Simon (New York).

Opinion:
Opinion by
Brown, J.
The entered value was about 25 percent less than the appraised value. The importer contended there was no foreign value and therefore the export value prevailed. On appeal to reappraisement the appraised value was affirmed. It was found that the facts and circumstances do not indicate any intention to defraud the Government or conceal any of the facts. The petition was therefore granted.