Case: Petition 5641-R of American Aniline Products, Inc. (New York)
Abbreviation: Petition 5641-R of American Aniline Products, Inc.
Decision Date: 1938-08-01
Docket Number: No. 39131
Citation: 1 Cust. Ct. 362
Volume: 1
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5641-R of American Aniline Products, Inc. (New York).
Judges: 
Pages: 362–362

Head Matter:
Before the Third Division,
August 1, 1938
No. 39131.
Petition 5641-R of American Aniline Products, Inc. (New York).

Opinion:
Opinion by
Cline, J.
It appeared that the coal-tar dye was classified under paragraph 38, which provides that duty shall be assessed on the United States value or the American selling price. On the record presented it was found that the petitioner was without intention to defraud the revenue or to conceal or misrepresent the facts or to deceive the appraiser. The petition was therefore granted.