Case Name: Petitions 5722-R, etc., of Western Commercial Co., Inc. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-01-18
Citations: 2 Cust. Ct. 549
Docket Number: No. 40464
Parties: Petitions 5722-R, etc., of Western Commercial Co., Inc. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 2
Pages: 549–549

Head Matter:
No. 40464.
Petitions 5722-R, etc., of Western Commercial Co., Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
It appeared that the discrepancy between the price paid and the invoice value was accounted for by the fact that the shipper's transactions were based upon gold dollars. The court was satisfied from the record that the petitioner acted in entire good faith and without intention to defraud the revenue. The petitions were therefore granted.