Case Name: Petition 5924-R of New York Merchandise Co., Inc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-25
Citations: 6 Cust. Ct. 527
Docket Number: No. 45295
Parties: Petition 5924—R of New York Merchandise Co., Inc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 527–527

Head Matter:
Before the Third Division,
January 25, 1941
No. 45295.
Petition 5924—R of New York Merchandise Co., Inc. (Los Angeles).

Opinion:
Opinion by
Evans, J.
It was held that while the testimony of the employee of the petitioner was not very satisfactory nevertheless it appeared that the Government did not receive any information as to a higher price for the merchandise until after the entry had been made, and there was nothing to show that this information was available to the importer. On the record it was found that there was no intent to defraud or deceive the Government. The petition was therefore granted.