Morimura Bros. v. United States
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision by the Board of United States General Appraisers.
1Opinion of the Court
HOUGH, District Judge.
The petitioners imported certain goods from Japan, which were incorrectly invoiced at a greater number of sen than was the actual value thereof, and also greater than the price paid therefor. The error was observed by the appraiser examining the invoice, and it was shown that the goods thus overvalued were staple articles, long regularly imported by the petitioners, and obtained by them, and easily obtainable, at the correct and lower rate. The protest was for clerical error, and the board overruled the same on the. ground that the excessive duties exacted were due to…
2Cases cited1 opinion
- United States v. BenjaminU.S. Circuit Court for the District of Southern New York · 1896
3Cited by13 opinions
- Ford Motor Company v. United StatesCourt of Appeals for the Federal Circuit · 1998
- United States v. Swedish Produce Co.Court of Customs and Patent Appeals · 1913
- Points v. WillsNew Mexico Supreme Court · 1939
- Hambro Automotive Corp. v. United StatesUnited States Customs Court · 1978
- Esso Standard Oil Co. v. United StatesUnited States Customs Court · 1953
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