United States Customs Court, 1942

Petition 6292-R of Jordan Marsh Co.

Petition 6292-R of Jordan Marsh Co.
United States Customs Court · Decided June 23, 1942 · Ballinger, Conclusion, Tilson
9 Cust. Ct. 365
Petition 6292-R of Jordan Marsh Co.

Opinion of the Court

Opinion by

Tilson, J.

The record showed that in entering merchandise at a value less than that returned upon final appraisement, the petitioner herein was honest in all his dealings with the Government officials. As there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts •of the case the petition was granted.

Ballinger, J., concurred in the conclusion.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.