Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen12 |
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Página 2
Thereafter when the entry came to be liquidated the collector assessed an appropriate primary rate of duty upon the valuation as thus advanced , and also assessed additional duties because of the advance . He computed these by assuming ...
Thereafter when the entry came to be liquidated the collector assessed an appropriate primary rate of duty upon the valuation as thus advanced , and also assessed additional duties because of the advance . He computed these by assuming ...
Página 4
We think , however , that under the terms of their protest and in view of the character of the liquidation in question we should order a reliquidation of the entire entry in relation to the additional duties . The decision of the board ...
We think , however , that under the terms of their protest and in view of the character of the liquidation in question we should order a reliquidation of the entire entry in relation to the additional duties . The decision of the board ...
Página 19
A reliquidation is an abandonment of all prior liquidations . 2. LIMITATION ON RELIQUIDATION — BRANDY IN WAREHOUSE . Brandy was warehoused in 1917 , the entry liquidated in 1918 , and the brandy withdrawn and duties paid in 1919.
A reliquidation is an abandonment of all prior liquidations . 2. LIMITATION ON RELIQUIDATION — BRANDY IN WAREHOUSE . Brandy was warehoused in 1917 , the entry liquidated in 1918 , and the brandy withdrawn and duties paid in 1919.
Página 20
Said section 21 is as follows : Whenever any goods , wares , and merchandise shall have been entered and passed free of duty , and whenever duties upon any imported goods , wares , and merchandise shall have been liquidated and paid ...
Said section 21 is as follows : Whenever any goods , wares , and merchandise shall have been entered and passed free of duty , and whenever duties upon any imported goods , wares , and merchandise shall have been liquidated and paid ...
Página 21
... at the time of withdrawal must be taken as a decision by him that a former liquidation was correct , although there was no particular moment of time prior to withdrawal at which the collector was required to make the reliquidation .
... at the time of withdrawal must be taken as a decision by him that a former liquidation was correct , although there was no particular moment of time prior to withdrawal at which the collector was required to make the reliquidation .
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Términos y frases comunes
according additional duties affirmed APPEAL from Board applied Appls Appraisers assessed Assistant Attorney Associate Judges authority BARBER Board of United cent ad valorem cents per pound centum chief value claimed classification clothing collector colors composed conclusion condition Congress construction contained contention cost counsel Court of Customs covered Cust Customs Appeals decision delivered the opinion designed determine dutiable effect entered entry evidence export fact filed final finding follows glass Government HATFIELD held Hoppin imported included intended invoice involved judgment known language liquidation manufacture marked market value Martin material meaning ment merchandise Oral argument original paid paragraph Presiding Judge protest question rate of duty reads reappraisement reason record referred reversed rule similar Smith specially provided statute substance supra sustained tariff act testimony thereof United States Court witness wool
Pasajes populares
Página 268 - Imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise Is freely offered for sale to all purchasers In the principal markets of the country from which exported, In the usual wholesale quantities and In the ordinary course of trade, for exportation to the United States...
Página 102 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Página 210 - ... on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; and the words " component material of chief value...
Página 203 - ... 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 102 - The repeal of the several acts embraced in said revision, shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal, but all rights and liabilities under said acts shall continue, and may be enforced in the same manner, as if said repeal had not been made...
Página 540 - Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means...
Página 263 - ... sold in the ordinary course of trade and in the usual wholesale quantities in...
Página 506 - ... the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal markets of the country from which the same has been imported...
Página 313 - By satisfactory evidence, which is sometimes called sufficient evidence, is intended that amount of proof which ordinarily satisfies an unprejudiced mind beyond reasonable doubt.
Página 355 - ... without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as to the value of the merchandise.
Información bibliográfica
| Título | Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen12 |
| Autor | United States. Court of Customs Appeals |
| Editor | The Court, 1925 |
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