Petition 5790-R of Zacho

U.S. Customs Court

Petition 5790-R of Zacho

3 Cust. Ct. 463

United States Customs Court·Decided October 26, 1939·No. No. 42586·Published

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.

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

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Opinion

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