Case: Petition 6440-R of Strohmeyer & Arpe Co. (New York)
Abbreviation: Petition 6440-R of Strohmeyer & Arpe Co.
Decision Date: 1944-12-07
Docket Number: No. 49855
Citation: 13 Cust. Ct. 321
Volume: 13
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6440-R of Strohmeyer & Arpe Co. (New York).
Judges: 
Pages: 321–322

Head Matter:
No. 49855.
Petition 6440-R of Strohmeyer & Arpe Co. (New York).

Opinion:
Opinion by
Walker, J.
It appeared from the record that the result was due to an honest difference of opinion, the importer believing that the drums should be -entered at the value of used drums, whereas the Government believed the value of new drums should apply. A reappraisement was called for, but it was later decided to export products made with the use of imported oil and obtain drawback thereon, and in order to facilitate the payment of such drawback instructions were issued to abandon the appeal. The court was satisfied that entry was made without intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.