Case Name: Petitions 6017-R, etc., of Arkell Safety Bag Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-12-13
Citations: 5 Cust. Ct. 430
Docket Number: No. 44937
Parties: Petitions 6017-R, etc., of Arkell Safety Bag Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 430–430

Head Matter:
Before the Second Division,
December 13, 1940
No. 44937.
Petitions 6017-R, etc., of Arkell Safety Bag Co. (New York).

Opinion:
Opinion by
Tilson, J.
It was held that the evidence clearly shows that in entering the merchandise the petitioner was without any intent to defraud the revenue or to conceal or misrepresent the facts. The petitions were therefore granted.