Petition 6359-R of Miller Bros. Hat Co. , 12 Cust. Ct. 261 ( 1944 )

Opinion by

Walker, J.

It appeared that the hats in question were a part of merchandise included in a previous season contract and were invoiced at the previous season price which, in the meantime, had advanced. From the record the court was satisfied that there was no intention of defrauding the revenue of the United States, concealing or misrepresenting the facts, or deceiving the appraiser as to the value of the merchandise. The petition was therefore granted.