Fajardo Sugar Co. of Porto Rico v. United States

20 Cust. Ct. 249, 1948 Cust. Ct. LEXIS 59
United States Customs Court·Decided January 14, 1948·No. No. 52110; petition 6205-R (San Juan)·Published

Opinion

Opinion by

Lawrence, J.

From an examination of the record the court was satisfied that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Fajardo Sugar Co. of Porto Rico v. United States, 20 Cust. Ct. 249, 1948 Cust. Ct. LEXIS 59 (cusc 1948).

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