Case: Petition 5790-R of A. Zacho & Co. (Los Angeles)
Abbreviation: Petition 5790-R of Zacho
Decision Date: 1939-10-26
Docket Number: No. 42586
Citation: 3 Cust. Ct. 463
Volume: 3
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5790-R of A. Zacho & Co. (Los Angeles).
Judges: 
Pages: 463–463

Head Matter:
No. 42586.
Petition 5790-R of A. Zacho & Co. (Los Angeles).

Opinion:
Opinion by
Cline, J.
It appeared that the petitioner was notified by the appraising officers some 4 months prior to the importation that he was not entitled to deduct a special discount of 25 percent shown on the invoices, yet he deducted it when he made the entry in this case, his only excuse being "forgetfulness." The petition was denied. Fenton v. United States (15 Ct. Cust. Appls. 57, T. D. 42153), Taggesell v. United States (17 C. C. P. A. 15, T. D. 43318), and Galland v. United States (id. 51, T. D. 43337) followed.