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