Case Name: Petitions 5620-R, etc., of Pacific Grain Co. (Noyes)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-12-21
Citations: 1 Cust. Ct. 551
Docket Number: No. 40205
Parties: Petitions 5620-R, etc., of Pacific Grain Co. (Noyes).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 551–551

Head Matter:
Before the Third Division,
December 21, 1938
No. 40205.
Petitions 5620-R, etc., of Pacific Grain Co. (Noyes).

Opinion:
Opinion by
Keefe, J.
From the evidence submitted the court was unable to find that the importer was without any intention to defraud. The petition was denied on the authority of Schrikker v. United States (13 Ct. Cust. Appls. 562, T. D. 41433), Wolf v. United States (id. 589, T. D. 41453) and Lowe v. United States (15 id. 418, T. D. 42590).