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Opinion by
Cline, J. On reappraisement proceedings it was stipulated that the market value was 6 cents per pound rather than 4 cents per pound as entered. Prom the evidence it appeared that the petitioner acted without intent to misrepresent the facts or to defraud the revenue of the United States or to deceive the appraiser. The petition was therefore granted.
Document Info
Docket Number: No. 42441
Citation Numbers: 3 Cust. Ct. 441
Judges: Cline
Filed Date: 10/13/1939
Precedential Status: Precedential
Modified Date: 7/20/2022