Case: S. Coll Camalez & Co. v. United States
Abbreviation: S. Coll Camalez & Co. v. United States
Decision Date: 1948-01-14
Docket Number: No. 52114; petition 6599-R (San Juan)
Citation: 20 Cust. Ct. 250
Volume: 20
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: S. Coll Camalez & Co. v. United States,
Judges: 
Pages: 250–250

Head Matter:
No. 52114.
petition 6599-R (San Juan).
S. Coll Camalez & Co. v. United States,

Opinion:
Opinion by
Lawrence, J.
From an examination of the record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.