Petition 5797-R of Bernard Abrams Co.

3 Cust. Ct. 410

Opinion

Opinion by

Cline, J.

It appeared that the merchandise consisted of leather imported from France and that the clerk who made out the entry failed to add a tax of 8 percent. Being of the opinion that there was no intention to defraud the revenue, or to conceal or misrepresent the facts, or to deceive the appraiser, the court granted the petition.