Case Name: Petitions 5570-R, etc., of Mitsubishi Shoji Kaisha, Ltd. (Portland, Maine, etc.)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-10
Citations: 2 Cust. Ct. 533
Docket Number: No. 40384
Parties: Petitions 5570-R, etc., of Mitsubishi Shoji Kaisha, Ltd. (Portland, Maine, etc.).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 533–533

Head Matter:
No. 40384.
Petitions 5570-R, etc., of Mitsubishi Shoji Kaisha, Ltd. (Portland, Maine, etc.).

Opinion:
Opinion by
Evans, J.
The record was found to be sufficient to show that the person making the entry placed an interpretation on the information he received from abroad different from that placed thereon by the customs officials. It was found that the importer was without intention to deceive or defraud the Government*. The petitions were therefore granted.