Petition 5985-R of Willoughby's Camera Stores, Inc.

5 Cust. Ct. 320
CourtUnited States Customs Court
DecidedSeptember 19, 1940
DocketNo. 44353
StatusPublished

This text of 5 Cust. Ct. 320 (Petition 5985-R of Willoughby's Camera Stores, Inc.) 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 5985-R of Willoughby's Camera Stores, Inc., 5 Cust. Ct. 320 (cusc 1940).

Opinion

Opinion by

Brown, J.

It appeared that the importer deducted a discount of 50 percent, whereas on reappraisement it was found that the proper discount was 33)4 percent. It was found that there was no intention to defraud the Government or to deceive the appraiser. The petition was therefore granted.

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Bluebook (online)
5 Cust. Ct. 320, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-5985-r-of-willoughbys-camera-stores-inc-cusc-1940.