United States v. Beer
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This cause comes here .upon appeal from a decision of the Circuit Court, Southern District-of New York (142 Fed. 199), affirming a decision of the Board of General Appraisers, G. A. 6,035, T. D. 26,354, which sustained a protest of the importer against the assessment and advancement of the value of certain merchandise by a local appraiser ' at the port of New York.
1Per curiam
There is no question here of classification for duty under one or on another paragraph, or of the importation being on the free list, or within the duty schedules. The local appraiser advanced the valuation above that stated on the invoice, and it is contended 1hat he did this without having first made the examination and inspection of the goods upon which his appraisement is to be made.
The importer brought in 15 cases of goods of different varieties. Five of these were sent to the public stores and examined. One case, which was not among those sent to the public stores, contained curtains,…
2Cases cited2 opinions
- Robertson v. Frank Brothers Co.Supreme Court of the United States · 1889
- United States v. LoebCourt of Appeals for the Second Circuit · 1901
3Cited by5 opinions
- McKesson v. United StatesCourt of Customs and Patent Appeals · 1923
- Erlanger v. United StatesU.S. Circuit Court for the District of Southern New York · 1907
- United States v. Muller, Maclean & Co.Court of Appeals for the Second Circuit · 1907
- Fischer v. United StatesCourt of Customs and Patent Appeals · 1951
- W. T. Grant Co. v. United StatesCourt of Customs and Patent Appeals · 1950