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Opinion by
Tilson, J. The record raised some question as to whether due diligence had been exercised in trying to ascertain the correct value at which to
*247 enter the merchandise, but under existing circumstances in this case and following Fish v. United States (12 Ct. Cust. Appls. 307, T. D. 40315), affirmed in United States v. Fish (268 U. S. 607), it was found that carelessness on the part of the petitioner in this respect is not sufficient to authorize a denial of relief. The court was satisfied that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.
Document Info
Docket Number: No. 46211
Citation Numbers: 7 Cust. Ct. 246
Judges: Tilson
Filed Date: 7/28/1941
Precedential Status: Precedential
Modified Date: 9/9/2022