Case Name: Petitions 5816-R, etc., of Sucesores de San Miguel Hermanos, S. en C. (San Juan)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-10-06
Citations: 3 Cust. Ct. 419
Docket Number: No. 42307
Parties: Petitions 5816-R, etc., of Sucesores de San Miguel Hermanos, S. en C. (San Juan).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 419–419

Head Matter:
No. 42307.
Petitions 5816-R, etc., of Sucesores de San Miguel Hermanos, S. en C. (San Juan).

Opinion:
Opinion by
Evans, J.
The court took into consideration the fact that San Juan, the port of entry, is so situated that it is difficult to gather information from sources which are readily available on the mainland, and that the importer must necessarily rely on the accuracy of the invoice statements. It was found there was no intention to deceive or defraud the revenue of the United States. The petitions were therefore granted.