Case: Anthony B. Bowers v. United States
Abbreviation: Bowers v. United States
Decision Date: 1950-01-19
Docket Number: No. 53941; petition 6709-R (New Orleans)
Citation: 24 Cust. Ct. 342
Volume: 24
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Anthony B. Bowers v. United States,
Judges: 
Pages: 342–343

Head Matter:
Before the First Division,
January 19, 1950
No. 53941.
Anthony B. Bowers v. United States,
petition 6709-R (New Orleans).

Opinion:
Opinion by
Cole, J.
From the testimony it appeared that the petitioner's errors in preparing the entry were caused by inexperience rather than by an attempt to defraud the revenue. It was held that the entry of the merchandise at a less value than that found by the appraiser was without any intent 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.