Case Name: Petition 5887-R of M. Dwoskin & Sons (Savannah)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1941-07-30
Citations: 7 Cust. Ct. 249
Docket Number: No. 46225
Parties: Petition 5887-R of M. Dwoskin & Sons (Savannah).
Judges: 
Reporter: United States Customs Court Reports
Volume: 7
Pages: 249–249

Head Matter:
Before the Second Division,
July 30, 1941
No. 46225.
Petition 5887-R of M. Dwoskin & Sons (Savannah).

Opinion:
Opinion by
Dallinger, J.
This ease involved a discount of 10 percent allowed to the importers. The Government contends that the petitioners did not exercise due diligence in ascertaining the correct dutiable value of the merchandise, citing Lowe v. United States (15 Ct. Cust. Appls. 418, T. D. 42590) and Mitsubishi v. United States (19 C. C. P. A. 91, T. D. 45227). However, from the record and following United States v. Fish, 268 U. S. 607, the court was satisfied that the entry of the merchandise at less than the final appraisement was without any intention, to defraud the revenue or to conceal or misrepresent the facts of the case. The petition was therefore granted.