Petition 5715-R of H. Reeve Angel & Co.

Opinion by

Subsequent to making the entry it appeared that importer received information concerning a higher market value for the merchandise in question. Since the appraisement had already taken place the collector appealed to reappraisement, which was submitted for decision on stipulation of counsel. Being Satisfied that the entry was made without any intention to defraud, the court granted the petition.