Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Volumen5The Court, 1915 |
Dentro del libro
Resultados 1-5 de 78
Página 18
... findings of the appraiser by segregating therefrom an item which the appraiser had included to make market value , nor did the collector without evidence , save the invoice , add an item upon the invoice to the appraised value , but ...
... findings of the appraiser by segregating therefrom an item which the appraiser had included to make market value , nor did the collector without evidence , save the invoice , add an item upon the invoice to the appraised value , but ...
Página 22
... finding of the appraisers . The Government , on the other hand , distinguishes between the per se cost of the goods imported and the charges mentioned . The duty is therefore devolved upon the court of construing the statute . The ...
... finding of the appraisers . The Government , on the other hand , distinguishes between the per se cost of the goods imported and the charges mentioned . The duty is therefore devolved upon the court of construing the statute . The ...
Página 40
... finding is based . We conclude that the requisite proof upon which these facts may be found can be presented to the board at another hearing of the case . To the end that the findings necessary to the proper determination of this case ...
... finding is based . We conclude that the requisite proof upon which these facts may be found can be presented to the board at another hearing of the case . To the end that the findings necessary to the proper determination of this case ...
Página 53
... finding that the entered and invoiced value was a manifest clerical error . At the time the collector assessed duty on the importation he had before him the entry of the importers , the original invoice , and the decision of the ...
... finding that the entered and invoiced value was a manifest clerical error . At the time the collector assessed duty on the importation he had before him the entry of the importers , the original invoice , and the decision of the ...
Página 54
... finding that the value of the wool as shown by the replace invoice was more than 12 cents per pound , and that the importers had failed to establish any manifest clerical error which would justify his correcting the entry . Indeed , the ...
... finding that the value of the wool as shown by the replace invoice was more than 12 cents per pound , and that the importers had failed to establish any manifest clerical error which would justify his correcting the entry . Indeed , the ...
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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 composed wholly 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 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 20 - ... 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 103 - ... on the enumerated article which it most resembles in any of the particulars before mentioned ; " And if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are...
Página 133 - That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not enumerated or provided for in this section, a duty of ten per centum ad valorem...
Página 264 - 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...
Página 148 - That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value...
Página 231 - Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned...
Página 429 - ... 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 269 - ... 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...
Página 182 - All woven articles, finished or unfinished, and all manufactures of flax, hemp, ramie, or other vegetable fiber, or of which these substances, or any of them, is the component material of chief value, not specially provided for in this section, 40 per centum ad valorem.
Página 338 - Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the United States...