Case ID: cust-ct_7/html/0247-01.html
Source: Caselaw Access Project
Author: {"author": "Tilson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 46212.
    Petition 6173-R of B. Spiliadis & Co., Inc. (New York).
   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.