Petition 5755-R of Beeson , 3 Cust. Ct. 412 ( 1939 )

Opinion by

Cline, J.

It was found that the petition does not appear to have been verified in accordance with the rules of the Customs Court (T. D. 48593). It did not appear from the record that the broker made any effort to ascertain the value of the merchandise before he made the entry. On the evidence presented the petition was denied. Ittmann v. United States (T. D. 49481) followed.