Case Name: Petition 6361-R of Standard Fruit and Steamship Co. (New Orleans)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-04-30
Citations: 10 Cust. Ct. 446
Docket Number: No. 48245
Parties: Petition 6361-R of Standard Fruit and Steamship Co. (New Orleans).
Judges: 
Reporter: United States Customs Court Reports
Volume: 10
Pages: 446–446

Head Matter:
Before the Second Division,
April 30, 1943
No. 48245.
Petition 6361-R of Standard Fruit and Steamship Co. (New Orleans).

Opinion:
Opinion by
Tilson, J.
An examination of the record disclosed that in entering the merchandise there was no intent on the part of the petitioner to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was granted.