Case Name: Petition 5652-R of Universal Foreign Service Co. (Los Angeles)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-06-07
Citations: 2 Cust. Ct. 742
Docket Number: No. 41554
Parties: Petition 5652-R of Universal Foreign Service Co. (Los Angeles).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 742–742

Head Matter:
Before the First Division,
June 7, 1939
No. 41554.
Petition 5652-R of Universal Foreign Service Co. (Los Angeles).

Opinion:
Opinion by
McClelland, P. J.
On the record presented it was found that the entry was made without any intention to defraud the revenue or to deceive the appraiser. The petition was therefore granted.