Mills v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 7893 (T. D. 36347). [Oral argument Oct. 10,1916, by Mr. Lane and Mr. Hanson.]
1Opinion of the CourtMartiN, Judge
The merchandise in this case consists of certain window curtains which were dutiable at an undisputed ad valorem rate of duty under the tariff act of October 3, 1913. Duty was assessed at that rate upon the merchandise at its entered value. The solo issue in the case arises upon a contention of the importers that duty should have been assessed upon the merchandise at a valuation fixed by its final roappraisement,' which was loss in amount than the entered value. This claim was made under the following provisions of paragraph I of-section 3 of the act:
* * * The duty shall not, however, be…
2Cases cited5 opinions
- Decatur v. PauldingSupreme Court of the United States · 1840
- Morrill v. JonesSupreme Court of the United States · 1883
- United States v. PassavantSupreme Court of the United States · 1898
- Bowling Green Storage & Van Co. v. United StatesCourt of Customs and Patent Appeals · 1912
- United States v. Lucius Beebe & SonsCourt of Appeals for the First Circuit · 1903
3Cited by14 opinions
- United States v. Woodward-Newhouse Co.Court of Customs and Patent Appeals · 1922
- United States v. Tower & SonsCourt of Customs and Patent Appeals · 1927
- Penick & Ford Ltd. v. United StatesCourt of Customs and Patent Appeals · 1924
- Michelin Tire Corp. v. United StatesUnited States Customs Court · 1979
- H. Z. Bernstein Co. v. United StatesUnited States Customs Court · 1958
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