Case Name: Petition 5639-R of Rafael R. Davila (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-06
Citations: 1 Cust. Ct. 518
Docket Number: No. 40011
Parties: Petition 5639-R of Rafael R. Davila (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 518–518

Head Matter:
Before the First Division,
December 6, 1938
No. 40011.
Petition 5639-R of Rafael R. Davila (New York).

Opinion:
Opinion by
McClelland, P. J.
It was held that the evidence was not such as would warrant a finding that the entry was made without intent to defraud the revenue of the United States. The petition was therefore denied.