Petition 6058-R of J. D. Smith Co.
6 Cust. Ct. 495
This text of 6 Cust. Ct. 495 (Petition 6058-R of J. D. Smith Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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Petition 6058-R of J. D. Smith Co., 6 Cust. Ct. 495 (cusc 1941).
Opinion
Opinion by
The testimony introduced in this case satisfied the court that the entry of the merchandise at a value less than that returned upon final appraisement was without any intent to defraud the revenue of the United States, conceal or misrepresent any of the facts, or to deceive the appraiser. The petition was therefore granted.
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6 Cust. Ct. 495, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6058-r-of-j-d-smith-co-cusc-1941.