Case: Petition 6234-R of Commercial Decal Products, Inc. (New York)
Abbreviation: Petition 6234-R of Commercial Decal Products, Inc.
Decision Date: 1943-01-13
Docket Number: No. 47902
Citation: 10 Cust. Ct. 371
Volume: 10
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6234-R of Commercial Decal Products, Inc. (New York).
Judges: 
Pages: 371–371

Head Matter:
Before the First Division,
January 13, 1943
No. 47902.
Petition 6234-R of Commercial Decal Products, Inc. (New York).

Opinion:
Opinion by
Oliver, P. J.
It appeared from the testimony that this was the first importation of decalcomanias from England by the petitioning company. The broker was instructed to enter at the invoiced value. When securing information from abroad, at the request of the examiner, the witness testified he discovered he had purchased the merchandise from a jobber, whereas he believed he was purchasing from the manufacturer. Prior to trial, the case being appealed by the collector, a stipulation was entered into between counsel stipulating the correct dutiable value. This price represented the price of this jobber to the customers in England. From the record the court was convinced that there was no intention to defraud the revenue of the United States or to conceal or misrepresent the facts. The petition was therefore granted.