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Petition 5532-R of Sears

4 Cust. Ct. 358
United States Customs Court·Decided January 5, 1940·No. No. 42965·Published

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.

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Petition 5532-R of Sears, 4 Cust. Ct. 358 (cusc 1940).

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