Case Name: Petition 5643-R of Jenkins Bros. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-10
Citations: 2 Cust. Ct. 533
Docket Number: No. 40380
Parties: Petition 5643-R of Jenkins Bros. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 533–533

Head Matter:
No. 40380.
Petition 5643-R of Jenkins Bros. (New York).

Opinion:
Opinion by
Dallinger, J.
It was found that the petitioners honestly believed that their entered values were correct and that they exhausted every available legal remedy in an attempt to vindicate such belief. As there was no intention to defraud the petition was granted.