Case Name: Petition 5532-R of Sears, Roebuck & Co. (Memphis)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-01-05
Citations: 4 Cust. Ct. 358
Docket Number: No. 42965
Parties: Petition 5532-R of Sears, Roebuck & Co. (Memphis).
Judges: 
Reporter: United States Customs Court Reports
Volume: 4
Pages: 358–358

Head Matter:
No. 42965.
Petition 5532-R of Sears, Roebuck & Co. (Memphis).

Opinion:
Opinion by
Dallinger, J.
It appeared that the party who made the entry unintentionally failed to follow instructions and through inadvertence deducted certain items. Being satisfied of the good faith of the importer and that the entry was without any intention to defraud the revenue of the United States, the court granted the petition.