Case: Petition 5887-R of M. Dwoskin & Sons (Savannah)
Abbreviation: Petition 5887-R of Dwoskin
Decision Date: 1941-07-30
Docket Number: No. 46225
Citation: 7 Cust. Ct. 249
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petition 5887-R of M. Dwoskin & Sons (Savannah).
Judges: 
Pages: 249–249

Head Matter:
Before the Second Division,
July 30, 1941
No. 46225.
Petition 5887-R of M. Dwoskin & Sons (Savannah).

Opinion:
Opinion by
Dallinger, J.
This ease involved a discount of 10 percent allowed to the importers. The Government contends that the petitioners did not exercise due diligence in ascertaining the correct dutiable value of the merchandise, citing Lowe v. United States (15 Ct. Cust. Appls. 418, T. D. 42590) and Mitsubishi v. United States (19 C. C. P. A. 91, T. D. 45227). However, from the record and following United States v. Fish, 268 U. S. 607, the court was satisfied that the entry of the merchandise at less than the final appraisement was without any intention, to defraud the revenue or to conceal or misrepresent the facts of the case. The petition was therefore granted.