Case: Petition 6373-R of Milnor, Inc. (Honolulu)
Abbreviation: Petition 6373-R of Milnor, Inc.
Decision Date: 1946-12-05
Docket Number: No. 51457
Citation: 17 Cust. Ct. 229
Volume: 17
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6373-R of Milnor, Inc. (Honolulu).
Judges: 
Pages: 229–230

Head Matter:
Before the Third Division,
December 5, 1946
No. 51457.
Petition 6373-R of Milnor, Inc. (Honolulu).

Opinion:
Opinion by
Keefe, J.
At the trial it was established that the price paid for the pearls was the invoice price, less a 12 percent discount which was inadvertently omitted from the invoice. The importer previous to entry made full disclosure to the customs officials and received their approval of a reduction of 12 percent on entry. From the evidence presented it was held that the petitioner was without intention to defraud the revenue of the United States or to conceal or misrepresent the facts or to deceive the appraiser as to the value of the merchandise. The petition was therefore granted.