Petition 6173-R of B. Spiliadis & Co.

U.S. Customs Court

Petition 6173-R of B. Spiliadis & Co.

7 Cust. Ct. 247

United States Customs Court·Decided July 28, 1941·No. No. 46212·Published

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

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

Pincite

7 Cust. Ct. 247 (Petition 6173-R of B. Spiliadis & Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.