Case Name: Petition 5806-R of General Dyestuff Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-06-20
Citations: 5 Cust. Ct. 254
Docket Number: No. 43987
Parties: Petition 5806-R of General Dyestuff Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 254–254

Head Matter:
No. 43987.
Petition 5806-R of General Dyestuff Corp. (New York).

Opinion:
Opinion by
Evans, J.
It appeared that in entering into a stipulation as to the value of the commodities the importer omitted to make a deduction of a certain item which section 402 (g), Tariff Act of 1930, authorized to be deducted in arriving at American selling price. It was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted. General Dyestuff Corp. v. United States (3 Cust. Ct. 304, C. D. 261) cited.