United States Customs Court, 1939

Petition 5743-R of Conkey

Petition 5743-R of Conkey
United States Customs Court · Decided December 13, 1939 · Evans
3 Cust. Ct. 502
Petition 5743-R of Conkey

Opinion of the Court

Opinion by

Evans, J.

It appeared that the difference in value between that found on final appraisement and that declared on entry was due to the amount of discount allowable and it was decided to make a test case. Under the circumstances it was found that the importer acted in good faith and without intent to deceive the Government officials. The petition was therefore granted. United States v. Damion Raike (17 C. C. P. A. 406, T. D. 43836) cited.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.