Petition 6089-R of Davison-Paxon Co.

U.S. Customs Court

Petition 6089-R of Davison-Paxon Co.

8 Cust. Ct. 435

United States Customs Court·Decided January 8, 1942·No. No. 46791·Published

Opinion

Opinion by

Walkee, J.

It appeared from the testimony that in the instant case the discounts were greater than on prior importations. The court was of the opinion that this should have place'd the officials of the petitioning company on notice so that an inquiry should have been made to determine whether the invoiced and entered prices actually represented the dutiable value of the goods. The petition was therefore denied. Lowe v. United States (15 Ct. Cust. Appls. 418, T. D. 42590) cited.

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Opinion by

Walkee, J.

It appeared from the testimony that in the instant case the discounts were greater than on prior importations. The court was of the opinion that this should have place'd the officials of the petitioning company on notice so that an inquiry should have been made to determine whether the invoiced and entered prices actually represented the dutiable value of the goods. The petition was therefore denied. Lowe v. United States (15 Ct. Cust. Appls. 418, T. D. 42590) cited.

Petition 6089-R of Davison-Paxon Co., 8 Cust. Ct. 435 (cusc 1942).

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Opinion

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