Case: Petition 5715-R of H. Reeve Angel & Co., Inc. (New York)
Abbreviation: Petition 5715-R of H. Reeve Angel & Co.
Decision Date: 1939-05-25
Docket Number: No. 41405
Citation: 2 Cust. Ct. 719
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5715-R of H. Reeve Angel & Co., Inc. (New York).
Judges: 
Pages: 719–719

Head Matter:
No. 41405.
Petition 5715-R of H. Reeve Angel & Co., Inc. (New York).

Opinion:
Opinion by
McClelland, P. J.
Subsequent to making the entry it appeared that importer received information concerning a higher market value for the merchandise in question. Since the appraisement had already taken place the collector appealed to reappraisement, which was submitted for decision on stipulation of counsel. Being Satisfied that the entry was made without any intention to defraud, the court granted the petition.