Petition 6052-R of Makagaki Co.

6 Cust. Ct. 522
United States Customs Court·Decided January 23, 1941·No. No. 45265·Published

Opinion

Opinion by

Evans, J.

It appeared that prior to filing the entry additions were made in the invoice value of certain Japanese shoes and rubber boots to make market value and that there was an omission to add to the value of 26 pairs of boots. As it was evident that there was no intention to defraud the revenue the petition was granted.

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Petition 6052-R of Makagaki Co., 6 Cust. Ct. 522 (cusc 1941).

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