Petition 6373-R of Milnor, Inc.

U.S. Customs Court

Petition 6373-R of Milnor, Inc.

17 Cust. Ct. 229

CourtUnited States Customs Court

DecidedDecember 5, 1946

DocketNo. 51457

StatusPublished

This text of 17 Cust. Ct. 229 (Petition 6373-R of Milnor, 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 6373-R of Milnor, Inc., 17 Cust. Ct. 229 (cusc 1946).

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Opinion

Opinion by

Keefe, J.

At the trial it was established that the price paid for the pearls was the invoice price, less a 12 percent discount which was inadvertently omitted from the invoice. The importer previous to entry made full disclosure to the customs officials and received their approval of a reduction of 12 percent [230]*230on entry. From the evidence presented it was held that the petitioner was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Opinion by

Keefe, J.

At the trial it was established that the price paid for the pearls was the invoice price, less a 12 percent discount which was inadvertently omitted from the invoice. The importer previous to entry made full disclosure to the customs officials and received their approval of a reduction of 12 percent [230]*230on entry. From the evidence presented it was held that the petitioner was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.

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Bluebook (online)

17 Cust. Ct. 229, Counsel Stack Legal Research, https://law.counselstack.com/opinion/petition-6373-r-of-milnor-inc-cusc-1946.