United States v. Rolls-Royce of America (Inc.)

Graham, Presiding Judge,

delivered tbe opinion of tbe court:

Tbe appellee in this case imported two shipments of automobile chassis, tbe dates of entry being March 28 and June 1, 1921. They were, therefore, dutiable under tbe provisions of tbe tariff act of October 3, 1913. Thereafter appeals to reappraisement and re-re-appraisement were bad. As a result of these various proceedings, tbe entered value was advanced by tbe Board of General Appraisers. Thereupon the collector, acting upon tbe assumed authority of said re-reappraisement proceedings, assessed duties under paragraph 119 of tbe tariff…