Case: Petition 6433-R of Humphrey & MacGregor (Tampa)
Abbreviation: Petition 6433-R of Humphrey
Decision Date: 1945-09-06
Docket Number: No. 50459
Citation: 15 Cust. Ct. 260
Volume: 15
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6433-R of Humphrey & MacGregor (Tampa).
Judges: 
Pages: 260–260

Head Matter:
No. 50459.
Petition 6433-R of Humphrey & MacGregor (Tampa).

Opinion:
Opinion by
Oliver, P. J.
From the testimony, it appeared that the undervaluation was solely the result of a clerical error. Upon the entire record it was held that the petitioner acted in good faith and that there was no intention to conceal any of the facts surrounding this transaction, or to deceive the appraiser or other officials as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.