Case: Petition 5671-R of Biddle Purchasing Co. (New York)
Abbreviation: Petition 5671-R of Biddle Purchasing Co.
Decision Date: 1939-02-21
Docket Number: No. 40664
Citation: 2 Cust. Ct. 582
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5671-R of Biddle Purchasing Co. (New York).
Judges: 
Pages: 582–582

Head Matter:
No. 40664.
Petition 5671-R of Biddle Purchasing Co. (New York).

Opinion:
Opinion by
Tilson, J.
It appeared that the advance in the appraised value Was because the importer included too large an amount in nondutiable charge of cartage and lighterage. Being satisfied from a careful examination of the record that there was no intent to defraud the revenue the court granted the petition.