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Petition 5637-R of G. Gennert, Inc.

1 Cust. Ct. 540
United States Customs Court·Decided December 16, 1938·No. No. 40130·Published

Opinion

Opinion by

Tilson, J.

It appeared that the undervaluation was occasioned by reason of a disagreement between the petitioner and the customs officials as to what quantity constituted a usual wholesale quantity. The evidence established that there was no intention to defraud the revenue. The petition was therefore granted.

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Petition 5637-R of G. Gennert, Inc., 1 Cust. Ct. 540 (cusc 1938).

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