Case: Petition 5532-R of Sears, Roebuck & Co. (Memphis)
Abbreviation: Petition 5532-R of Sears
Decision Date: 1940-01-05
Docket Number: No. 42965
Citation: 4 Cust. Ct. 358
Volume: 4
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5532-R of Sears, Roebuck & Co. (Memphis).
Judges: 
Pages: 358–358

Head Matter:
No. 42965.
Petition 5532-R of Sears, Roebuck & Co. (Memphis).

Opinion:
Opinion by
Dallinger, J.
It appeared that the party who made the entry unintentionally failed to follow instructions and through inadvertence deducted certain items. Being satisfied of the good faith of the importer and that the entry was without any intention to defraud the revenue of the United States, the court granted the petition.