Case: A. N. Deringer, Inc. v. United States
Abbreviation: A. N. Deringer, Inc. v. United States
Decision Date: 1951-10-31
Docket Number: No. 55956; petition 6828-R (Ogdensburg)
Citation: 27 Cust. Ct. 340
Volume: 27
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: A. N. Deringer, Inc. v. United States,
Judges: 
Pages: 340–341

Head Matter:
Before the Second Division,
October 31, 1951
No. 55956.
petition 6828-R (Ogdensburg).
A. N. Deringer, Inc. v. United States,

Opinion:
Opinion by
Rao, J.
It appeared from the testimony that the merchandise-' was entered on October 24, 1950, at the invoice values, such action being predicated upon price lists received from the exporter and filed with the appraiser. Subsequently, petitioner received a new price list showing higher prices, effective-October 16, 1950, which petitioner also filed with the appraiser. Petitioner intended to amend the entry to conform to the new prices, but the appraisement had been made, and the amendment was not filed. Upon the record presented it was held that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.