Petition 5778-R of Murphy , 3 Cust. Ct. 452 ( 1939 )

Opinion by

Evans, J.

It appeared that the mares cost $150 each and that $25 was added by the customs officials for expenses in connection with their board. They were entered at $300. It was found that entry was made in good faith and that there was no intention to defraud the revenue. The petition was therefore granted.