Petition 5752-R of Howard Bros. Mfg. Co.

U.S. Customs Court

Petition 5752-R of Howard Bros. Mfg. Co.

2 Cust. Ct. 582

United States Customs Court·Decided February 21, 1939·No. No. 40668·Published

Opinion

[583] Opinion by

Dallinger, J.

On reappraisemcDt the dutiable value was found to be the per se values on the invoices, less a discount of 2½ percent instead of 10 percent. While the record discloses carelessness on the part of the purchasing agent, the court was satisfied of the good faith of the petitioner and that there was no intention to defraud the revenue of the United States. The petition was therefore granted.

Free access — add to your briefcase to read the full text and ask questions with AI

[583] Opinion by

Dallinger, J.

On reappraisemcDt the dutiable value was found to be the per se values on the invoices, less a discount of 2½ percent instead of 10 percent. While the record discloses carelessness on the part of the purchasing agent, the court was satisfied of the good faith of the petitioner and that there was no intention to defraud the revenue of the United States. The petition was therefore granted.

Petition 5752-R of Howard Bros. Mfg. Co., 2 Cust. Ct. 582 (cusc 1939).

Pincite

2 Cust. Ct. 582 (Petition 5752-R of Howard Bros. Mfg. Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.