Legal Opinion

Fischer v. United States

Court of Customs and Patent Appeals

Decided March 22, 1951No. 4632Published

1Opinion of the Court

JohnsoN, judge,

delivered the opinion of the court:

This is an appeal from the judgment of the United States Customs Court, Third Division, dismissing appellant’s protests No. 128768-K to including No. 129022-K.

In its protests appellant claims the appraisement,- reappraisement and liquidation of the entries are null and void upon the ground that there was insufficient designation and examination of the merchandise contrary to the provisions of section 499, Tariff Act of 1930; that the entries should have been liquidated upon the entered value and that the assessment of duties is illegal and…

2Cases cited25 opinions

  1. Cromwell v. County of SacSupreme Court of the United States · 1877
  2. Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
  3. Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
  4. Baltimore Steamship Co. v. PhillipsSupreme Court of the United States · 1927
  5. United States v. MoserSupreme Court of the United States · 1924

20 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API