Case Name: Petition 5988-R of W. H. S. Lloyd Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-09-19
Citations: 5 Cust. Ct. 320
Docket Number: No. 44354
Parties: Petition 5988-R of W. H. S. Lloyd Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 320–320

Head Matter:
No. 44354.
Petition 5988-R of W. H. S. Lloyd Co., Inc. (New York).

Opinion:
Opinion by
Brown, J.
It appeared that between the date of purchase of the merchandise and its exportation the manufacturer had issued a new price list approximately 30 percent higher than the invoice price. It was found that there was no intention to defraud the Government, the amount involved being too small to imply any intentional deceit. The petition was therefore granted.