Petition 5760-R of H. Reeve Angel & Co.

U.S. Customs Court

Petition 5760-R of H. Reeve Angel & Co.

2 Cust. Ct. 718

United States Customs Court·Decided May 25, 1939·No. No. 41404·Published

Opinion

Opinion by

McClelland, P. J.„

It appeared that the importer ordered, imported, and entered the merchandise in question with a view of making a test [719] ease.. The court found that this is an indication that there was no intent to defraud the Government of any of its revenue or to deceive the appraiser as to any fact in connection with the importation or entry. The petition was therefore granted.

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Opinion by

McClelland, P. J.„

It appeared that the importer ordered, imported, and entered the merchandise in question with a view of making a test [719] ease.. The court found that this is an indication that there was no intent to defraud the Government of any of its revenue or to deceive the appraiser as to any fact in connection with the importation or entry. The petition was therefore granted.

Petition 5760-R of H. Reeve Angel & Co., 2 Cust. Ct. 718 (cusc 1939).

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