Case: Petition 5753-R of Sunshine Mushroom Importing Corp. (New York)
Abbreviation: Petition 5753-R of Sunshine Mushroom Importing Corp.
Decision Date: 1939-02-24
Docket Number: No. 40687
Citation: 2 Cust. Ct. 585
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5753-R of Sunshine Mushroom Importing Corp. (New York).
Judges: 
Pages: 585–585

Head Matter:
No. 40687.
Petition 5753-R of Sunshine Mushroom Importing Corp. (New York).

Opinion:
Opinion by
Dallinger, J.
It appeared that the importer knew the Government was conducting an investigation as to the market conditions in Poland and that he made every effort to find out the proper dutiable value of the mushrooms in question. On the entire record the court was satisfied of the good faith of the petitioner throughout the entire transaction. As there was no intention to defraud the revenue the petition was granted.