Case Name: Petition 5743-R of John A. Conkey & Co. (Boston)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1939-12-13
Citations: 3 Cust. Ct. 502
Docket Number: No. 42846
Parties: Petition 5743-R of John A. Conkey & Co. (Boston).
Judges: 
Reporter: United States Customs Court Reports
Volume: 3
Pages: 502–502

Head Matter:
Before the Third Division,
December 13, 1939
No. 42846.
Petition 5743-R of John A. Conkey & Co. (Boston).

Opinion:
Opinion by
Evans, J.
It appeared that the difference in value between that found on final appraisement and that declared on entry was due to the amount of discount allowable and it was decided to make a test case. Under the circumstances it was found that the importer acted in good faith and without intent to deceive the Government officials. The petition was therefore granted. United States v. Damion Raike (17 C. C. P. A. 406, T. D. 43836) cited.