Petition 5988-R of W. H. S. Lloyd Co.

5 Cust. Ct. 320

Opinion

Opinion by

Brown, J.

It appeared that between the date of purchase of the merchandise and its exportation the manufacturer had issued a new price list approximately 30 percent higher than the invoice price. It was found that there was no intention to defraud the Government, the amount involved being too small to imply any intentional deceit. The petition was therefore granted.