Petition 6507-R of North American Mercantile Co. , 16 Cust. Ct. 285 ( 1946 )

Opinion by

Ekwall, J.

In order to establish a test case, the goods in question were entered at prices representing 'export value, with knowledge that appraisement would be made upon the basis of American selling price as defined in section 402 (g). Upon the record it was held that there was no intent to defraud the Government or to deceive its officials. The petition was therefore granted.