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Petition 5751-R of Howard Bros. Mfg. Co.

2 Cust. Ct. 583
United States Customs Court·Decided February 21, 1939·No. No. 40669·Published

Opinion

Opinion by

Dallinger, J.

It appeared that the jacks were originally appraised as entered and that as a result of an appeal filed by the collector the appraised value was advanced 5 percent over the entered value. It was found that the petitioner acted in entire good faith. As there was no intention to defraud the revenue the petition was granted.

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Petition 5751-R of Howard Bros. Mfg. Co., 2 Cust. Ct. 583 (cusc 1939).

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