United States v. Dickson
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The court below reversed the decision of the Board of United States General Appraisers, which had overruled the protest of George Dickson against the assessment of duty by the collector of customs at the port of New York. The opinions filed by the Circuit Court and the board are given in 131 Fed. 573.
1Per curiam
Upon the review by the Board of General Appraisers of the decision of the collector, pursuant to a protest of the importer, when the decision sustains the protest it becomes the duty of the collector, pursuant to section 14 of the customs administrative act (Act June 10, 1890, c. 407, 26 Stat. 137 [U. S. Comp. St. 1901, p. 1933]), upon the transmission of the record to him by the Board of General Appraisers, to liquidate the entry according to the decision of the board. The former liquidation is abandoned so far as it is affected by the decision of the board, and to that extent is as though…
2Cases cited1 opinion
- Robertson v. DowningSupreme Court of the United States · 1888
3Cited by8 opinions
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. Godchaux Sugars, Inc.Court of Customs and Patent Appeals · 1923
- Aris Gloves, Inc. v. United StatesUnited States Customs Court · 1948
- James A. Hayes & Co. v. United StatesCourt of Appeals for the First Circuit · 1906
- Lekas & Drivas, Inc. v. United StatesUnited States Customs Court · 1958
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