Case Name: Petition 5760-R of H. Reeve Angel & Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-05-25
Citations: 2 Cust. Ct. 718
Docket Number: No. 41404
Parties: Petition 5760-R of H. Reeve Angel & Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 718–719

Head Matter:
No. 41404.
Petition 5760-R of H. Reeve Angel & Co., Inc. (New York).

Opinion:
Opinion by
McClelland, P. J."
It appeared that the importer ordered, imported, and entered the merchandise in question with a view of making a test ease.. The court found that this is an indication that there was no intent to defraud the Government of any of its revenue or to deceive the appraiser as to any fact in connection with the importation or entry. The petition was therefore granted.