Case: Petition 6173-R of B. Spiliadis & Co., Inc. (New York)
Abbreviation: Petition 6173-R of B. Spiliadis & Co.
Decision Date: 1941-07-28
Docket Number: No. 46212
Citation: 7 Cust. Ct. 247
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 6173-R of B. Spiliadis & Co., Inc. (New York).
Judges: 
Pages: 247–247

Head Matter:
No. 46212.
Petition 6173-R of B. Spiliadis & Co., Inc. (New York).

Opinion:
Opinion by
Tilson, J.
The undervaluation in this case was apparently occasioned solely by reason of the deduction of a 2 percent discount on the consular invoice and again on entry.' An examination of the entire record satisfied the court that there was no intention to defraud the "revenue of the Uhited States, conceal or misrepresent the facts, or to deceive the appraiser as to the true value of the merchandise. The petition was therefore granted.