Case Name: Petition 5462-R of J. A. Forrest Co. (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-10
Citations: 1 Cust. Ct. 372
Docket Number: No. 39197
Parties: Petition 5462-R of J. A. Forrest Co. (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 372–372

Head Matter:
No. 39197.
Petition 5462-R of J. A. Forrest Co. (Pembina).

Opinion:
Opinion by
Keefe, J.
Under the circumstances surrounding these entries the court was convinced that the importer was without any intention to defraud the revenue of the United States, to conceal or misrepresent the facts, or to deceive the appraiser as to the value of the merchandise, and was diligent in endeavoring to enter his goods at the prevailing prices on the dates of shipment. The petition was therefore granted.