Case: Petition 6283-R of Herzig & Hart, Inc. (New York)
Abbreviation: Petition 6283-R of Herzig & Hart, Inc.
Decision Date: 1943-03-26
Docket Number: No. 48147
Citation: 10 Cust. Ct. 427
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6283-R of Herzig & Hart, Inc. (New York).
Judges: 
Pages: 427–427

Head Matter:
Before the Third Division,
March 26, 1943
No. 48147.
Petition 6283-R of Herzig & Hart, Inc. (New York).

Opinion:
Opinion by
Keefe, J.
At the trial the record before the single judge, sitting in reappraisement, was admitted in evidence. The president of the importing firm herein testified that he had consulted with other buyers of furs in New York and had instructed his brokers to consult with the appraiser before entering the merchandise and he had no cause to believe that the entered prices were lower than the value of the merchandise, had never misrepresented or concealed any of the facts, and had no intention of defrauding the revenue. On the record presented the court was of the opinion that the petitioner in making entry acted in good faith and that a full and candid disclosure was made of all the facts in his possession concerning the value of the merchandise at the time of entry. The petition was therefore granted.