Case Name: Petitions 5522-R, etc., of J. A. Forrest Co. (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-10
Citations: 1 Cust. Ct. 373
Docket Number: No. 39200
Parties: Petitions 5522-R, etc., of J. A. Forrest Co. (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 373–373

Head Matter:
No. 39200.
Petitions 5522-R, etc., of J. A. Forrest Co. (Pembina).

Opinion:
Opinion by
Keefe, J.
It was established that the importer was without any intention to defraud the revenue or to conceal or misrepresent the facts. The petitions were therefore granted.