Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen5The Court, 1915 |
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Página 2
... conclusion upon its former decision in the Ringk case , upon merchandise which the board states is identical with that at bar . The Ringk case , however , was later appealed to this court ; the board's decision therein was.reversed ...
... conclusion upon its former decision in the Ringk case , upon merchandise which the board states is identical with that at bar . The Ringk case , however , was later appealed to this court ; the board's decision therein was.reversed ...
Página 14
... conclusion herein upon this analysis of the existing statutes without further extending a discussion already beyond requirements ; but the urgent insistence of counsel for appellees , supported by certain exceedingly well con- sidered ...
... conclusion herein upon this analysis of the existing statutes without further extending a discussion already beyond requirements ; but the urgent insistence of counsel for appellees , supported by certain exceedingly well con- sidered ...
Página 17
... conclusions as to costs and charges and commissions under the customs administrative law were subsequently in effect disap- proved by superior authority . N. Erlanger , Blumgart & Co. v . United States ( 154 Fed . , 949 ) . The opinion ...
... conclusions as to costs and charges and commissions under the customs administrative law were subsequently in effect disap- proved by superior authority . N. Erlanger , Blumgart & Co. v . United States ( 154 Fed . , 949 ) . The opinion ...
Página 21
... conclusion follows : It would seem to us that in the interest of both fairness to honest and the protection of the revenues against dishonest importers this must be a welcome rule . If we hold that an appraising officer's return can ...
... conclusion follows : It would seem to us that in the interest of both fairness to honest and the protection of the revenues against dishonest importers this must be a welcome rule . If we hold that an appraising officer's return can ...
Página 23
... conclusion . But in the main opinion it is said of subsection 18 : * It It states : " Duty shall be assessed upon the actual market value or wholesale price thereof " and " that such actual market value " ( upon which duty shall be ...
... conclusion . But in the main opinion it is said of subsection 18 : * It It states : " Duty shall be assessed upon the actual market value or wholesale price thereof " and " that such actual market value " ( upon which duty shall be ...
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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...