Railway Express Agency v. United States
27 Cust. Ct. 325, 1951 Cust. Ct. LEXIS 1082
United States Customs Court·Decided October 4, 1951·No. No. 55911; petition 6789-R (Galveston)·Published
Opinion
[326]*326Opinion by
At the hearing, petitioner’s witness testified that the appraiser had added the cost of packing to the entered values in order to arrive at the proper dutiable value, although such packing charges were included in the entered values. On the record presented it was held that there was no intention to defraud the Government or to deceive the customs officials. The petition was therefore granted.
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Railway Express Agency v. United States, 27 Cust. Ct. 325, 1951 Cust. Ct. LEXIS 1082 (cusc 1951).
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