United States Customs Court, 1939

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

Petition 5760-R of H. Reeve Angel & Co.
United States Customs Court · Decided May 25, 1939 · McClelland
2 Cust. Ct. 718
Petition 5760-R of H. Reeve Angel & Co.

Opinion of the Court

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 *719ease.. 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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.