Case ID: cust-ct_6/html/0527-07.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

Before the Third Division,
    January 25, 1941
    No. 45295.
    Petition 5924—R of New York Merchandise Co., Inc. (Los Angeles).
   Opinion by

Evans, J.

It was held that while the testimony of the employee of the petitioner was not very satisfactory nevertheless it appeared that the Government did not receive any information as to a higher price for the merchandise until after the entry had been made, and there was nothing to show that this information was available to the importer. On the record it was found that there was no intent to defraud or deceive the Government. The petition was therefore granted.