Case Name: Petitions 5935-R, etc., of Mexican Products Co. (Laredo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1940-09-11
Citations: 5 Cust. Ct. 312
Docket Number: No. 44303
Parties: Petitions 5935-R, etc., of Mexican Products Co. (Laredo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 5
Pages: 312–312

Head Matter:
No. 44303.
Petitions 5935-R, etc., of Mexican Products Co. (Laredo).

Opinion:
Opinion by
Cline, J.
The question at issue appears to be whether a 25 percent commission was a proper deductible item. From the record it was found that the goods were entered at what the petitioner believed was the price at which the merchandise was freely offered for sale in the principal markets of Mexico at the time of shipment. Being of the opinion that there was no intention to misrepresent the facts or defraud the revenue the court granted the petitions.