Case: Petitions 5730-R, etc., of John F. Kilroy Co. et al. (New York)
Abbreviation: Petitions 5730-R of John F. Kilroy Co.
Decision Date: 1939-07-24
Docket Number: No. 41847
Citation: 3 Cust. Ct. 333
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petitions 5730-R, etc., of John F. Kilroy Co. et al. (New York).
Judges: 
Pages: 333–333

Head Matter:
No. 41847.
Petitions 5730-R, etc., of John F. Kilroy Co. et al. (New York).

Opinion:
Opinion by
McClelland, P. J.
It appeared that the merchandise is seasonal goods and that it was appraised on the basis of the United States value. On reappr'aisement it was decided that appraisement should be made on the basis of foreign value but at unit values higher than those represented by the invoice and entered values. A careful consideration of the record led to the conclusion that the entry was without any intention to defraud the revenue of the United States, to conceal or misrepresent the facts, or to deceive the appraiser. The petitions were therefore granted.