Case Name: Petition 6023-R of Frank P. Dow Co., Inc. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-23
Citations: 6 Cust. Ct. 520
Docket Number: No. 45248
Parties: Petition 6023-R of Frank P. Dow Co., Inc. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 520–520

Head Matter:
Before the Third Division,
January 23, 1941
No. 45248.
Petition 6023-R of Frank P. Dow Co., Inc. (Los Angeles).

Opinion:
Opinion by
Tilson, J.
It was found that while perhaps the importer was not quite as diligent as he might have been in communicating certain information to his broker there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted.