Case: Petition 6323-R of M. Reischmann & Son, Inc. (New York)
Abbreviation: Petition 6323-R of M. Reischmann & Son, Inc.
Decision Date: 1942-10-28
Docket Number: No. 47679
Citation: 9 Cust. Ct. 438
Volume: 9
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6323-R of M. Reischmann & Son, Inc. (New York).
Judges: 
Pages: 438–438

Head Matter:
No. 47679.
Petition 6323-R of M. Reischmann & Son, Inc. (New York).

Opinion:
Opinion by
Ekwall, J.
It appeared in this case that a representative of the importing firm conferred with the examiner as to- the correct value but was unable to secure any information and that subsequent to entry he had several discussions but they disagreed as to the correct value. Appeals to reappraisement were filed, but no testimony was produced in rebuttal. From the evidence presented the court was of the opinion that there was no intent on--the-part of the importer to defraud the Government. The petition was therefore granted.