Petition 6193-R of Allen

7 Cust. Ct. 257
United States Customs Court·Decided August 27, 1941·No. No. 46281·Published

Opinion

[258]*258Opinion by

Kincheloe, J.

Three witnesses testified on behalf of the petitioner, one of whom was the president of the importing firm which is now in bankruptcy. From the record the court was satisfied that the entry of the merchandise at a less value than that found by the appraiser was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.

Free access — add to your briefcase to read the full text and ask questions with AI

Petition 6193-R of Allen, 7 Cust. Ct. 257 (cusc 1941).

7 Cust. Ct. 257 (Petition 6193-R of Allen) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.