Case: Petition 6168-R of Kresge Department Store (New York)
Abbreviation: Petition 6168-R of Kresge Department Store
Decision Date: 1942-01-02
Docket Number: No. 46763
Citation: 8 Cust. Ct. 428
Volume: 8
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6168-R of Kresge Department Store (New York).
Judges: 
Pages: 428–429

Head Matter:
Before the First Division,
January 2, 1942
No. 46763.
Petition 6168-R of Kresge Department Store (New York).

Opinion:
Opinion by
Oliver, P. J.
From the testimony the court was satisfied that the entry of the merchandise at a less value than that found upon final appraisement was without any intention to defraud the revenue of the United States or to deceive the appraiser as to the value. The petition was therefore granted.