Case: Petitions 6273-R, etc., of A. Johnson & Co., Inc. (New York)
Abbreviation: Petitions 6273-R of A. Johnson & Co.
Decision Date: 1943-05-13
Docket Number: No. 48275
Citation: 10 Cust. Ct. 455
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petitions 6273-R, etc., of A. Johnson & Co., Inc. (New York).
Judges: 
Pages: 455–456

Head Matter:
No. 48275.
Petitions 6273-R, etc., of A. Johnson & Co., Inc. (New York).

Opinion:
Opinion by
Walker, J.
It appeared that in each case the undervaluation resulted from the deduction of an item appearing on the invoice as "5% commis sion," it being the importer's understanding that it represented a discount since the invoice price less the so-called commission represented the actual price paid for the merchandise. This item was disallowed by the appraiser on the ground that the importer was the sole agent in this country of the manufacturer and that all sales in the United States had to be made through the importer and were made at prices from which the 5 percent was not deducted. A representative of the importer testified as to the method of making entries and practice of keeping informed of prices. From the record and an examination of the papers the court was satisfied that the entry was made without any intention to defraud the revenue of the United States. The petitions were therefore granted.