Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen12The Court, 1925 |
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Resultados 1-5 de 86
Página 2
... 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 that an entered unit value per yard ...
... 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 that an entered unit value per yard ...
Página 4
... liquidation in question we should order a reliqui- dation of the entire entry in relation to the additional duties . The decision of the board is therefore reversed , and the case is remanded for a reliquidation of the entry so far as ...
... liquidation in question we should order a reliqui- dation of the entire entry in relation to the additional duties . The decision of the board is therefore reversed , and the case is remanded for a reliquidation of the entry so far as ...
Página 19
... liquidated in 1918 , and the brandy withdrawn and duties paid in 1919. The collector went through the form of reliqui- dating in 1922. The liquidation of 1918 was at the $ 2.10 per gallon additional duty levied by the revenue act ...
... liquidated in 1918 , and the brandy withdrawn and duties paid in 1919. The collector went through the form of reliqui- dating in 1922. The liquidation of 1918 was at the $ 2.10 per gallon additional duty levied by the revenue act ...
Página 20
... liquidation of January 4 , 1918 , was not in fact a liquidation for the purposes of this case , because no duties were then settled or paid and the merchandise was not delivered to importer ; and also because the subsequent revenue act ...
... liquidation of January 4 , 1918 , was not in fact a liquidation for the purposes of this case , because no duties were then settled or paid and the merchandise was not delivered to importer ; and also because the subsequent revenue act ...
Página 21
... liquidation was correct , although there was no particular moment of time prior to withdrawal at which the collector ... liquidation of January 14 , 1918 , was not a liquidation because the duties were not then paid , it is only ...
... liquidation was correct , although there was no particular moment of time prior to withdrawal at which the collector ... liquidation of January 14 , 1918 , was not a liquidation because the duties were not then paid , it is only ...
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Términos y frases comunes
additional duties amberoid annatto APPEAL from Board applied Appls appraised value Assistant Attorney Associate Judges BARBER beads Board of United camphor cent ad valorem cents per pound centum Charles D chief value claimed classification clothing wool coal-tar collector colors component material Congress contention counsel Court of Customs cresylic acid Cust Customs Appeals decision delivered the opinion dutiable emergency tariff act entered value eo nomine evidence export fact February 9 filed free entry George Bissell Government HATFIELD held Hoppin imported merchandise importer protested intended invoice jewelry judgment Lawrence leather liquidation market value MARTIN ment merchandise milreis Oral argument paragraph 385 Presiding Judge provisions of paragraph question rate of duty reads as follows reappraisement reliquidation samples section 501 shellac single general appraiser SMITH special attorney specially provided statute sugar supra sustained tariff act testimony thereof tion Treasury United States 12 United States Court William W words
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.