Bowers v. United States , 24 Cust. Ct. 342 ( 1950 )

Opinion by

Cole, J.

From the testimony it appeared that the petitioner’s errors in preparing the entry were caused by inexperience rather than by an attempt to defraud the revenue. It was held that the entry of the merchandise at a less value than that found by the appraiser was without any intent to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.