United States Customs Court, 1944

Petition 6409-R of M. De Rosa, Inc.

Petition 6409-R of M. De Rosa, Inc.
United States Customs Court · Decided December 22, 1944 · Tilson
14 Cust. Ct. 177
Petition 6409-R of M. De Rosa, Inc.

Opinion of the Court

Opinion by

Tilson, J.

It appeared from the record that this entry was selected by the importer and the examiner to be used as a test case and that the importer disclosed to the examiner all information in his possession. On the record presented the court was of the opinion that the entry was made without any intention to defraud the revenue of the United States or conceal or misrepresent the facts. The petition was therefore granted.

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