Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen12 |
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Página 15
We do not think the above testimony , which is in substance all that there is upon the subject , is sufficient to overcome the presumed correctness of the collector's classification and assessment . The most favorable construction of ...
We do not think the above testimony , which is in substance all that there is upon the subject , is sufficient to overcome the presumed correctness of the collector's classification and assessment . The most favorable construction of ...
Página 17
He testified in substance that three shipments were covered by the protests here ; that he was familiar with the merchandise ; that he had been handling mustard at wholesale for 16 years ; that during all that time it had been imported ...
He testified in substance that three shipments were covered by the protests here ; that he was familiar with the merchandise ; that he had been handling mustard at wholesale for 16 years ; that during all that time it had been imported ...
Página 18
It is argued in substance here that this question was erroneously excluded and that if admitted evidence would have been elicited tending to show that these mugs were not used for anything but the bona fide containers of mustard and ...
It is argued in substance here that this question was erroneously excluded and that if admitted evidence would have been elicited tending to show that these mugs were not used for anything but the bona fide containers of mustard and ...
Página 21
In that case the board in substance concluded that where goods in bonded warehouse became subject to a different rate of duty than when placed therein the collector's refusal to reliquidate at the time of withdrawal must be taken as a ...
In that case the board in substance concluded that where goods in bonded warehouse became subject to a different rate of duty than when placed therein the collector's refusal to reliquidate at the time of withdrawal must be taken as a ...
Página 22
Cleaned rice which has been damaged is still cleaned rice under paragraph 193 , tariff act of 1913 , and has not become a crude vegetable substance under paragraph 552. See Tower & Sons v . United States ( 11 Ct . Cust .
Cleaned rice which has been damaged is still cleaned rice under paragraph 193 , tariff act of 1913 , and has not become a crude vegetable substance under paragraph 552. See Tower & Sons v . United States ( 11 Ct . Cust .
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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
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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.