Utard v. United States
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This is an appeal by Emil Utard, an importer, from an affirmance by the Circuit Court of a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on merchandise imported at the port of New York.
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Appeal from the Circuit Court of the United States for the Southern District of New York. This is an appeal by Emil Utard, an importer, from an affirmance by the Circuit Court of a decision of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on merchandise imported at the port of New York. For decisions below, see 124 Fed. 997, and In re Utard, G. A. 4,769, T. D. 22,503. The importer was dissatisfied with the conclusions of the board only as to the merchandise included in the board’s third finding.' The opinion of the board, so far as it…
1Per curiam
The findings of the Board of General Appraisers adequately state the facts, and the decision is affirmed.
2Cited by3 opinions
- Nissho-Iwai American Corp. v. United StatesUnited States Court of International Trade · 1987
- Park & Tilford v. United StatesU.S. Circuit Court for the District of Southern New York · 1909
- United States v. Heil Chemical Co.Court of Appeals for the Eighth Circuit · 1910