Petition 5790-R of Zacho

U.S. Customs Court

Petition 5790-R of Zacho

3 Cust. Ct. 463

CourtUnited States Customs Court

DecidedOctober 26, 1939

DocketNo. 42586

StatusPublished

This text of 3 Cust. Ct. 463 (Petition 5790-R of Zacho) 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 5790-R of Zacho, 3 Cust. Ct. 463 (cusc 1939).

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Opinion

Opinion by

Cline, J.

It appeared that the petitioner was notified by the appraising officers some 4 months prior to the importation that he was not entitled to deduct a special discount of 25 percent shown on the invoices, yet he deducted it when he made the entry in this case, his only excuse being “forgetfulness.” The petition was denied. Fenton v. United States (15 Ct. Cust. Appls. 57, T. D. 42153), Taggesell v. United States (17 C. C. P. A. 15, T. D. 43318), and Galland v. United States (id. 51, T. D. 43337) followed.

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Opinion by

Cline, J.

It appeared that the petitioner was notified by the appraising officers some 4 months prior to the importation that he was not entitled to deduct a special discount of 25 percent shown on the invoices, yet he deducted it when he made the entry in this case, his only excuse being “forgetfulness.” The petition was denied. Fenton v. United States (15 Ct. Cust. Appls. 57, T. D. 42153), Taggesell v. United States (17 C. C. P. A. 15, T. D. 43318), and Galland v. United States (id. 51, T. D. 43337) followed.

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3 Cust. Ct. 463, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5790-r-of-zacho-cusc-1939.

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