Case Name: Petition 5600-R of J. A. Forrest Co. (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-10
Citations: 1 Cust. Ct. 373
Docket Number: No. 39201
Parties: Petition 5600-R of J. A. Forrest Co. (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 373–373

Head Matter:
No. 39201.
Petition 5600-R of J. A. Forrest Co. (Pembina).

Opinion:
Opinion by
Keefe, J.
It was established that the importer used every means in his power to determine the correct value at which to enter the bran and shorts in question. As there was no intention ter defraud the revenue the court granted the petition.