Case: Petition 5981-R of Ti Hang Lung & Co. (San Francisco)
Abbreviation: Petition 5981-R of Ti Hang Lung & Co.
Decision Date: 1940-09-16
Docket Number: No. 44314
Citation: 5 Cust. Ct. 313
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5981-R of Ti Hang Lung & Co. (San Francisco).
Judges: 
Pages: 313–313

Head Matter:
No. 44314.
Petition 5981-R of Ti Hang Lung & Co. (San Francisco).

Opinion:
Opinion by
Dallingeb, J.
It appeared that the difference in values was due to the fact that the entrant inadvertently failed to include in the entered value the cost of cases and packing. Being satisfied of the good faith of the petitioner and that the entry was made without intention to defraud the revenue, the court granted the petition.