Case Name: Petitions 5763-R, etc., of A. L. Stanchfield et al. (Pembina)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-09-18
Citations: 5 Cust. Ct. 319
Docket Number: No. 44346
Parties: Petitions 5763-R, etc., of A. L. Stanchfield et al. (Pembina).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 319–319

Head Matter:
No. 44346.
Petitions 5763-R, etc., of A. L. Stanchfield et al. (Pembina).

Opinion:
Opinion by
Keefe, J.
The record disclosed that during the period that the merchandise was in transit the value had increased. On tíie evidence it was found that there was no intention to defraud the revenue. The petitions were therefore granted.