Case Name: Petition 5520-R of McCabe Bros. Co. (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-08-10
Citations: 1 Cust. Ct. 372
Docket Number: No. 39198
Parties: Petition 5520-R of McCabe Bros. Co. (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 372–372

Head Matter:
No. 39198.
Petition 5520-R of McCabe Bros. Co. (Pembina).

Opinion:
Opinion by
Keefe, J.
It appeared that the merchandise was invoiced at 29)4 cents per bushel of 34 pounds while the appraiser found a value of 29)4 cents per bushel of 32 pounds. It was established that 34 pounds was the proper number of pounds per bushel in Canada. From the evidence it was found that the importer acted in entire good faith. The petition was therefore granted.