Court Opinion

ID: 8080826
Source: CourtListenerOpinion
Date Created: 2022-09-09 13:59:31.853224+00
Date Added: 2024-06-11T16:38:23.123806
License: Public Domain

Opinion by
Evans, J.
It appeared that in entering into a stipulation as to the value of the commodities the importer omitted to make a deduction of a certain item which section 402 (g), Tariff Act of 1930, authorized to be deducted in arriving at American selling price. It was found that there was no intention to defraud the revenue or to conceal or misrepresent the facts. The petition was therefore granted. General Dyestuff Corp. v. United States (3 Cust. Ct. 304, C. D. 261) cited.