United States Customs Court July 28, 1941, No. 46211 (Petition 6139-R of Daniel F. Young, Inc.)

Opinion by

Tilson, J.

The record raised some question as to whether due diligence had been exercised in trying to ascertain the correct value at which to *247enter the merchandise, but under existing circumstances in this case and following Fish v. United States (12 Ct. Cust. Appls. 307, T. D. 40315), affirmed in United States v. Fish (268 U. S.