Case: Petition 5631-R of C. S. Emery & Co. (St. Albans)
Abbreviation: Petition 5631-R of Emery
Decision Date: 1939-03-15
Docket Number: No. 40843
Citation: 2 Cust. Ct. 623
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5631-R of C. S. Emery & Co. (St. Albans).
Judges: 
Pages: 623–623

Head Matter:
Before the Third Division,
March 15, 1939
No. 40843.
Petition 5631-R of C. S. Emery & Co. (St. Albans).

Opinion:
Opmion by
Keefe, J.
The manufacturer and shipper of the bobbins in question testified that he advised his customs broker of the number of bobbins he was shipping and gave him the Canadian wholesale price therefor, but that he neglected to inform him that they were sold on a c. i. f. basis. It was clear from the evidence that there was no'intention to'defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.