Case Name: Petition 6343-R of Sears, Roebuck & Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-06-30
Citations: 13 Cust. Ct. 254
Docket Number: No. 49597
Parties: Petition 6343-R of Sears, Roebuck & Co. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 13
Pages: 254–254

Head Matter:
No. 49597.
Petition 6343-R of Sears, Roebuck & Co. (Boston).

Opinion:
Opinion by
Oliver, P. J.
In view of the testimony at the hearings and the admission of Government counsel that an investigation by a customs agent affirmed the evidence introduced on behalf of petitioners, the court was satisfied that the entry was made without intent to defraud the Revenue of the United States or to conceal or misrepresent the facts. Petition was therefore granted.