Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen5The Court, 1915 |
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Resultados 1-5 de 100
Página 2
... appraiser's return , the collector's assessment , the importer's protest , and the board's decision . In that decision ... Appraisers , Abstract 30556 ( T. D. 32943 ) . [ Reversed . ] William L. Wemple , Assistant Attorney General , for ...
... appraiser's return , the collector's assessment , the importer's protest , and the board's decision . In that decision ... Appraisers , Abstract 30556 ( T. D. 32943 ) . [ Reversed . ] William L. Wemple , Assistant Attorney General , for ...
Página 4
... appraiser , it was as noted on the invoice as " inside boxes " or cartons and not as a part of the per se value of the goods . If we subsequently find , therefore , that it is no part of the appraiser's legal duty and consequent power ...
... appraiser , it was as noted on the invoice as " inside boxes " or cartons and not as a part of the per se value of the goods . If we subsequently find , therefore , that it is no part of the appraiser's legal duty and consequent power ...
Página 7
... appraiser , but which- Although , in form , the appraiser added the items for cartons and packing , the action of the customhouse was only a decision of the collector , under section 2931 , that the cartons and packing were dutiable ...
... appraiser , but which- Although , in form , the appraiser added the items for cartons and packing , the action of the customhouse was only a decision of the collector , under section 2931 , that the cartons and packing were dutiable ...
Página 8
... appraiser or person acting as such " to ascertain , estimate , and appraise * the actual market value and wholesale price of the merchandise * and the number of yards , parcels , or quantities , and the actual market value or wholesale ...
... appraiser or person acting as such " to ascertain , estimate , and appraise * the actual market value and wholesale price of the merchandise * and the number of yards , parcels , or quantities , and the actual market value or wholesale ...
Página 9
... Appraisers in a reappraisement case pass upon the value of packages and coverings or costs , charges , and expenses , or include them within the appraised value . As with the appraiser , they ofttimes make report to the collector of ...
... Appraisers in a reappraisement case pass upon the value of packages and coverings or costs , charges , and expenses , or include them within the appraised value . As with the appraiser , they ofttimes make report to the collector of ...
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Términos y frases comunes
26 Treas Abstract actual market value affirmed American Express Co APPEAL from Board appellees Appls Appraisers assessed for duty Assistant Attorney Attorney General Charles BARBER beads Board of United braids buttons catgut cent ad valorem cents per pound centum chief value claim classification component material Congress contained cork cork bark cotton counsel Court of Customs Cust Customs Appeals decision delivered the opinion dutiable entitled to free eo nomine evidence exportation fact fiber fish free entry glass Government held included invoice Judge jute lace leather manufacture MARTIN material of chief McNabb metal MONTGOMERY ornamental produced protest provisions of paragraph purpose pyroxylin question rate of duty reappraisement record reliquidation Reported in T. D. sample section 28 silk SMITH special attorney specially provided statute tariff act term testimony thereof tins tion umeboshi United States Court VRIES wearing apparel Wemple William L witness wood pulp wool
Pasajes populares
Página 431 - ... the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States...
Página 266 - SEC. 14. That the decision of the collector as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within ten days after
Página 22 - That it shall be the duty of the appraisers of the United States, and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means...
Página 271 - ... the collector shall transmit the invoice and all the papers appertaining thereto to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive as to the dutiable value of such merchandise...
Página 7 - Invoice value of any imported merchandise obtained otherwise than by actual purchase; and the collector within whose district any merchandise may be Imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised...
Página 112 - Clothing, ready-made, and articles of wearing apparel of every description, including neck-ties or neckwear composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise provided for in this Act, fifty per centum ad valorem...
Página 82 - Articles or wares not specially provided for in this Act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum or other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem.
Página 252 - Works of art, collections in illustration of the progress of the arts, sciences, agriculture, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain, antiquities and artistic copies thereof in metal or other...
Página 22 - That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof...
Página 340 - Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States; but this exemption shall only include such articles as actually accompany and are in the use of, and as are necessary and appropriate for the wear and use of such persons, for the immediate purposes of the journey and present comfort and convenience...