Case Name: Petition 5981-R of Ti Hang Lung & Co. (San Francisco)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-09-16
Citations: 5 Cust. Ct. 313
Docket Number: No. 44314
Parties: Petition 5981-R of Ti Hang Lung & Co. (San Francisco).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 313–313

Head Matter:
No. 44314.
Petition 5981-R of Ti Hang Lung & Co. (San Francisco).

Opinion:
Opinion by
Dallingeb, J.
It appeared that the difference in values was due to the fact that the entrant inadvertently failed to include in the entered value the cost of cases and packing. Being satisfied of the good faith of the petitioner and that the entry was made without intention to defraud the revenue, the court granted the petition.