Case: Petition 5985-R of Willoughby's Camera Stores, Inc. (New York)
Abbreviation: Petition 5985-R of Willoughby's Camera Stores, Inc.
Decision Date: 1940-09-19
Docket Number: No. 44353
Citation: 5 Cust. Ct. 320
Volume: 5
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5985-R of Willoughby’s Camera Stores, Inc. (New York).
Judges: 
Pages: 320–320

Head Matter:
No. 44353.
Petition 5985-R of Willoughby’s Camera Stores, Inc. (New York).

Opinion:
Opinion by
Brown, J.
It appeared that the importer deducted a discount of 50 percent, whereas on reappraisement it was found that the proper discount was 33)4 percent. It was found that there was no intention to defraud the Government or to deceive the appraiser. The petition was therefore granted.