Case: Petition 6507-R of North American Mercantile Co. (San Francisco)
Abbreviation: Petition 6507-R of North American Mercantile Co.
Decision Date: 1946
Docket Number: No. 51124
Citation: 16 Cust. Ct. 285
Volume: 16
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6507-R of North American Mercantile Co. (San Francisco).
Judges: 
Pages: 285–285

Head Matter:
No. 51124.
Petition 6507-R of North American Mercantile Co. (San Francisco).

Opinion:
Opinion by
Ekwall, J.
In order to establish a test case, the goods in question were entered at prices representing 'export value, with knowledge that appraisement would be made upon the basis of American selling price as defined in section 402 (g). Upon the record it was held that there was no intent to defraud the Government or to deceive its officials. The petition was therefore granted.