Case Name: Petition 5468-R of National Biscuit Co. (Cleveland)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1938-10-13
Citations: 1 Cust. Ct. 439
Docket Number: No. 39584
Parties: Petition 5468-R of National Biscuit Co. (Cleveland).
Judges: 
Reporter: United States Customs Court Reports
Volume: 1
Pages: 439–439

Head Matter:
Before the First Division,
October 13, 1938
No. 39584.
Petition 5468-R of National Biscuit Co. (Cleveland).

Opinion:
Opinion by
McClelland, P. J.
On the record presented it was found the •entry was made without the purpose of avoiding payment of the regular duties that accrued as a result of the advance in the value of the screenings in question. The petition was therefore granted.