Home/U.S. Customs Court/Petition 5856-R of Nippon Dry Goods Co.

Petition 5856-R of Nippon Dry Goods Co.

3 Cust. Ct. 485
United States Customs Court·Decided December 1, 1939·No. No. 42731·Published

Opinion

Opinion by

Keefe, J.

It was clear from the evidence that the additional duties were the result of an honest difference of opinion between the importer and the appraiser as to the value of the merchandise. As there was no intention to conceal or misrepresent the facts or to defraud the revenue the petition was granted.

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Petition 5856-R of Nippon Dry Goods Co., 3 Cust. Ct. 485 (cusc 1939).

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