Case ID: cust-ct_3/html/0419-04.html
Source: Caselaw Access Project
Author: {"author": "Evans, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 42307.
    Petitions 5816-R, etc., of Sucesores de San Miguel Hermanos, S. en C. (San Juan).
   Opinion by

Evans, J.

The court took into consideration the fact that San Juan, the port of entry, is so situated that it is difficult to gather information from sources which are readily available on the mainland, and that the importer must necessarily rely on the accuracy of the invoice statements. It was found there was no intention to deceive or defraud the revenue of the United States. The petitions were therefore granted.