Case Name: Petition 5741-R of Otto A. C. Hagen Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-07-05
Citations: 3 Cust. Ct. 325
Docket Number: No. 41798
Parties: Petition 5741-R of Otto A. C. Hagen Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 325–325

Head Matter:
No. 41798.
Petition 5741-R of Otto A. C. Hagen Corp. (New York).

Opinion:
Opinion by
McClelland, P. J.
Nothing was found in the record to indicate any intention to defraud the Government. The inclusion of the cost of the drums in the nondurable charges deducted on entry may have been the result of carelessness, but mere carelessness does not justify the conclusion that there was an intent to defraud. The petition was therefore granted.