Case: Petition 6359-R of Miller Bros. Hat Co., Inc. (New York)
Abbreviation: Petition 6359-R of Miller Bros. Hat Co.
Decision Date: 1944-02-25
Docket Number: No. 49219
Citation: 12 Cust. Ct. 261
Volume: 12
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6359-R of Miller Bros. Hat Co., Inc. (New York).
Judges: 
Pages: 261–261

Head Matter:
Before the First Division,
February 25, 1944
No. 49219.
Petition 6359-R of Miller Bros. Hat Co., Inc. (New York).

Opinion:
Opinion by
Walker, J.
It appeared that the hats in question were a part of merchandise included in a previous season contract and were invoiced at the previous season price which, in the meantime, had advanced. From the record the court was satisfied that there was no intention of defrauding the revenue of the United States, concealing or misrepresenting the facts, or deceiving the appraiser as to the value of the merchandise. The petition was therefore granted.