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

5 Cust. Ct. 320
CourtUnited States Customs Court
DecidedSeptember 19, 1940
DocketNo. 44354
StatusPublished

This text of 5 Cust. Ct. 320 (Petition 5988-R of W. H. S. Lloyd Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Petition 5988-R of W. H. S. Lloyd Co., 5 Cust. Ct. 320 (cusc 1940).

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.

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Bluebook (online)
5 Cust. Ct. 320, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5988-r-of-w-h-s-lloyd-co-cusc-1940.