Petition 5743-R of Conkey

U.S. Customs Court

Petition 5743-R of Conkey

3 Cust. Ct. 502

United States Customs Court·Decided December 13, 1939·No. No. 42846·Published

Opinion

Opinion by

Evans, J.

It appeared that the difference in value between that found on final appraisement and that declared on entry was due to the amount of discount allowable and it was decided to make a test case. Under the circumstances it was found that the importer acted in good faith and without intent to deceive the Government officials. The petition was therefore granted. United States v. Damion Raike (17 C. C. P. A. 406, T. D. 43836) cited.

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Opinion by

Evans, J.

It appeared that the difference in value between that found on final appraisement and that declared on entry was due to the amount of discount allowable and it was decided to make a test case. Under the circumstances it was found that the importer acted in good faith and without intent to deceive the Government officials. The petition was therefore granted. United States v. Damion Raike (17 C. C. P. A. 406, T. D. 43836) cited.

Petition 5743-R of Conkey, 3 Cust. Ct. 502 (cusc 1939).

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