Petition 6173-R of B. Spiliadis & Co.

U.S. Customs Court

Petition 6173-R of B. Spiliadis & Co.

7 Cust. Ct. 247

CourtUnited States Customs Court

DecidedJuly 28, 1941

DocketNo. 46212

StatusPublished

This text of 7 Cust. Ct. 247 (Petition 6173-R of B. Spiliadis & Co.) 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 6173-R of B. Spiliadis & Co., 7 Cust. Ct. 247 (cusc 1941).

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Opinion

Opinion by

Tilson, J.

The undervaluation in this case was apparently occasioned solely by reason of the deduction of a 2 percent discount on the consular invoice and again on entry.' An examination of the entire record satisfied the court that there was no intention to defraud the "revenue of the Uhited States, conceal or misrepresent the facts, or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.

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Opinion by

Tilson, J.

The undervaluation in this case was apparently occasioned solely by reason of the deduction of a 2 percent discount on the consular invoice and again on entry.' An examination of the entire record satisfied the court that there was no intention to defraud the "revenue of the Uhited States, conceal or misrepresent the facts, or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.

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Bluebook (online)

7 Cust. Ct. 247, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6173-r-of-b-spiliadis-co-cusc-1941.