Case Name: Petition 6256-R of Mexican Products Co. (Laredo)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1942-05-28
Citations: 8 Cust. Ct. 539
Docket Number: No. 47250
Parties: Petition 6256-R of Mexican Products Co. (Laredo).
Judges: 
Reporter: United States Customs Court Reports
Volume: 8
Pages: 539–539

Head Matter:
Before the Third Division,
May 28, 1942
No. 47250.
Petition 6256-R of Mexican Products Co. (Laredo).

Opinion:
Opinion by
Keefe, J.
It appeared that the advances of the appraiser resulted from the disallowance of certain discounts. The petitioner testified that he consulted with the appraiser prior to making entry and that, in addition, every endeavor was made to obtain the foreign value of the articles. From a consideration of the evidence presented the court was of the opinion that in making the' entries the petitioner was without intention to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.