Case ID: cust-ct_3/html/0347-03.html
Source: Caselaw Access Project
Author: {"author": "McClelland, P. J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the First Division,
    August 10, 1939
    No. 41922.
    Petition 5771-R of Goodman & Dessauer (New York).
   Opinion by

McClelland, P. J.

It appeared that the advance in values resulted from a disallowance of a 5 percent commission which was deducted on entry. On the record it was found that the petitioner believed the 5 percent deducted was a buying commission and properly not dutiable. As there was no intent to defraud the revenue the petition was granted.