United States v. Liquid Carbonic Co.
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. There was no opinion below. The Circuit Court affirmed a decision by the Board of United States General Appraisers (G. A. 6,845; T. D. 27,295), which had reversed the assessment of duty by the collector of customs at the port of New York. The facts of the ease appear from the following extract from the opinion filed by the Board of General Appraisers: “Ficher, General Appraiser.
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Appeal from the Circuit Court of the United States for the Southern District of New York. There was no opinion below. The Circuit Court affirmed a decision by the Board of United States General Appraisers (G. A. 6,845; T. D. 27,295), which had reversed the assessment of duty by the collector of customs at the port of New York. The facts of the ease appear from the following extract from the opinion filed by the Board of General Appraisers: “Ficher, General Appraiser. The merchandise involved in these two pro-rests is described on the respective invoices as ‘steel cylinders.’ Duty was assessed…
1Per curiam
The Board of General Appraisers has found that these importations are practically like those which were before this court in U. S. v. Downing, 105 Fed. 1005, 44 C. C. A. 686. The testimony in both cases is substantially the same, and we see no reason to modify our former ruling.
Decision of the Circuit Court is affirmed.
2Cited by3 opinions
- Davis-Bilt Products Co. v. United StatesUnited States Customs Court · 1952
- United States v. KnauthCourt of Appeals for the Second Circuit · 1909
- United States v. SargentCourt of Customs and Patent Appeals · 1932