Case: Petition 6354-R of E. G. James & Co. (New York)
Abbreviation: Petition 6354-R of E. G. James & Co.
Decision Date: 1944-11-30
Docket Number: No. 49827
Citation: 13 Cust. Ct. 316
Volume: 13
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6354-R of E. G. James & Co. (New York).
Judges: 
Pages: 316–316

Head Matter:
No. 49827.
Petition 6354-R of E. G. James & Co. (New York).

Opinion:
Opinion by
Keefe, J.
At the trial several witnesses for the petitioner testified, as well as the United States examiner who testified in behalf of the Government. It appeared that a trial lot of five casks of neatsfoot oil sent on consignment was imported to be sold on commission. From the evidence presented the court was satisfied that in entering the merchandise the petitioner as well as the broker was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.