Case: Petitions 5722-R, etc., of Western Commercial Co., Inc. (New York)
Abbreviation: Petitions 5722-R of Western Commercial Co.
Decision Date: 1939-01-18
Docket Number: No. 40464
Citation: 2 Cust. Ct. 549
Volume: 2
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Petitions 5722-R, etc., of Western Commercial Co., Inc. (New York).
Judges: 
Pages: 549–549

Head Matter:
No. 40464.
Petitions 5722-R, etc., of Western Commercial Co., Inc. (New York).

Opinion:
Opinion by
Sullivan, J.
It appeared that the discrepancy between the price paid and the invoice value was accounted for by the fact that the shipper's transactions were based upon gold dollars. The court was satisfied from the record that the petitioner acted in entire good faith and without intention to defraud the revenue. The petitions were therefore granted.