Case: Petition 5582-R of R. Frias & Cia (San Juan)
Abbreviation: Petition 5582-R of Frias
Decision Date: 1939-01-16
Docket Number: No. 40433
Citation: 2 Cust. Ct. 542
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5582-R of R. Frias & Cia (San Juan).
Judges: Brown, J., concurred in the conclusion.
Pages: 542–543

Head Matter:
No. 40433.
Petition 5582-R of R. Frias & Cia (San Juan).

Opinion:
Opinion by
Sullivan, J.
While it appeared that the petitioners failed to take such steps prior to entry as ordinarily would justify a finding that they were without intention to defraud the revenues, the court was of the opinion that the good faith and honest intentions of the petitioners were demonstrated by their action in promptly notifying the appraiser as soon as knowledge was obtained of the foreign-market value. The petition was therefore granted.
Brown, J., concurred in the conclusion.