Jacot v. United States
U.S. Circuit Court for the District of Southern New York
This was an appeal by Jacot & Son from a decision of the board of general appraisers in respect to a protest against an alleged reassessment and reliqui'dation as to certain merchandise imported by that firm.
1Opinion of the Court
WHEELER, District Judge.
These goods were imported in 1898, and the duties were liquidated and paid. One case of the goods of the same invoice went to a bonded warehouse, and was withdrawn for consumption, under the act of 1894, and the duties on that case were reassessed at a reduced rate, according to the provisions of that act. The duties of the whole invoice were then added anew, but no change was made in any but those upon that case, and the entry was stamped as reliquidated at that date. The importers protest against that as a new assessment and reliquidation of the whole invoice. But…
2Cited by1 opinion
- United States v. FenstererCourt of Customs and Patent Appeals · 1924