Case Name: Petitions 6088-R, etc., of Arkell Safety Bag Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-01-30
Citations: 6 Cust. Ct. 530
Docket Number: No. 45318
Parties: Petitions 6088-R, etc., of Arkell Safety Bag Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 530–531

Head Matter:
No. 45318.
Petitions 6088-R, etc., of Arkell Safety Bag Co. (New York).

Opinion:
Opinion, by
Brown, J.
It appeared that the market value of the Kraft paper in question went, up and down in the course of 10 years and that there was no intention on the part of the importer to deceive the customs officials or to defraud the Government. The petitions were therefore granted.