United States v. De Messimy

In October, 1925, the petitioner in this case filed with the Board of General Appraisers (now the United States Customs Court) a petition for the remission of additional duties under section 489 of the Tariff Act of 1922. The record of the proceedings on that petition, which is embodied in the record before us, shows that after hearing the testimony of the petitioner in support of his petition the second division of the United States Customs Court, in its judgment rendered July 23, 1926, denied the petition on its merits. No appeal was prayed or allowed from that judgment.

On November 21,…