Legal Opinion

F. W. Woolworth Co. v. United States

Court of Customs and Patent Appeals

Decided May 25, 1928No. 3074PublishedCited by 4 opinions

1Opinion of the CourtHatfield, Judge

This is an appeal from a judgment of the United States Customs Court denying a petition for remission of additional duties. The petition was filed pursuant to the provisions of section 489 of the Tariff Act of 1922, the pertinent part of which reads as follows:

Sec. 489. * * * Such additional duties shall not be construed to be penal and shall not be remitted nor payment thereof in any way avoided, except in the case of a manifest clerical error, upon the order of the Secretary of the Treasury, or in any case upon the finding of the Board of General Appraisers, *189upon a petition filed and…

2Cases cited1 opinion

  1. Stone & Downer Co. v. United StatesCourt of Customs and Patent Appeals · 1925

3Cited by4 opinions

  1. Cummings v. United StatesUnited States Customs Court · 1955
  2. Mitsubishi Shoji Kaisha (Ltd.) v. United StatesCourt of Customs and Patent Appeals · 1931
  3. United States v. Aug. F. Stauff & Co.Court of Customs and Patent Appeals · 1937
  4. United States v. KittlesonCourt of Customs and Patent Appeals · 1955

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