Case: Petition 5761-R of Model Wall Paper & Paint Co. (Chicago)
Abbreviation: Petition 5761-R of Model Wall Paper & Paint Co.
Decision Date: 1939-10-13
Docket Number: No. 42443
Citation: 3 Cust. Ct. 441
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5761-R of Model Wall Paper & Paint Co. (Chicago).
Judges: 
Pages: 441–441

Head Matter:
No. 42443.
Petition 5761-R of Model Wall Paper & Paint Co. (Chicago).

Opinion:
Opinion by
Keefe, J.
The record shows that the goods were appraised at the entered value and the collector called for a reappraisement. It was found that there was no intention to conceal or misrepresent the facts or to deceive the' appraiser as to the value of the merchandise. The petition was therefore granted.