Doughnut Corp. of America v. United States

Opinion by

When the case was called for hearing petitioner’s customhouse broker, who had made entry of the merchandise involved, testified that in making entry he believed the values shown were the correct values. Upon the entire record the court held that there was no intention to defraud the revenue ■of the United States or to conceal or misrepresent the facts of the ease or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.