Case ID: cust-ct_2/html/0542-09.html
Source: Caselaw Access Project
Author: {"author": "Sullivan, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 40433.
    Petition 5582-R of R. Frias & Cia (San Juan).
   Opinion by

Sullivan, J.

While it appeared that the petitioners failed to take such steps prior to entry as ordinarily would justify a finding that they were without intention to defraud the revenues, the court was of the opinion that the good faith and honest intentions of the petitioners were demonstrated by their action in promptly notifying the appraiser as soon as knowledge was obtained of the foreign-market value. The petition was therefore granted.

Brown, J., concurred in the conclusion.