Case: Petition 5752-R of Howard Bros. Mfg. Co. (Boston)
Abbreviation: Petition 5752-R of Howard Bros. Mfg. Co.
Decision Date: 1939-02-21
Docket Number: No. 40668
Citation: 2 Cust. Ct. 582
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5752-R of Howard Bros. Mfg. Co. (Boston).
Judges: 
Pages: 582–583

Head Matter:
No. 40668.
Petition 5752-R of Howard Bros. Mfg. Co. (Boston).

Opinion:
Opinion by
Dallinger, J.
On reappraisemcDt the dutiable value was found to be the per se values on the invoices, less a discount of 2½ percent instead of 10 percent. While the record discloses carelessness on the part of the purchasing agent, the court was satisfied of the good faith of the petitioner and that there was no intention to defraud the revenue of the United States. The petition was therefore granted.