United States Customs Court, 1945

Petition 6460-R of Reedy Forwarding Co.

Petition 6460-R of Reedy Forwarding Co.
United States Customs Court · Decided September 6, 1945 · Oliver
15 Cust. Ct. 260
Petition 6460-R of Reedy Forwarding Co.

Opinion of the Court

Opinion by

Oliver, P. J.

From the testimony it appeared that the undervaluation was due to a typographical error rather than lack of knowledge of market value. Upon the record it was held that the petitioner did not conceal from the appraiser or other officials any information relevant to this matter, and that there was no intention to .deceive the appraiser as to the value of the merchandise or defraud the revenue of the United States. The petition was therefore granted.

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