Petition 6270-R of Jensen

Opinion by

Cline, J.

The merchandise was shipped from Moose Jaw, Saskatchewan, Canada, to Minneapolis, Minn. From the testimony of the party who made the entry he had had other shipments from the same company and had used the values shown on the consular invoices, and that he followed that procedure in this case; that he did not know of any other value and believed that he had entered at the correct value; that the value of the goods increased between the date of the invoice and the date of the actual importation; that he did not intend to defraud the revenue or to deceive the appraiser as he…