Case Name: Petition 5996-R of W. T. Grant Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-04-10
Citations: 6 Cust. Ct. 609
Docket Number: No. 45716
Parties: Petition 5996-R of W. T. Grant Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 6
Pages: 609–609

Head Matter:
No. 45716.
Petition 5996-R of W. T. Grant Co. (New York).

Opinion:
Opinion by
Evans, J.
It appeared that the difference in value was due to an item of 15 percent tax which the importer believed not applicable to the merchandise. As there was no intention to defraud the revenue the petition was granted