United States v. Muller, Maclean & Co.
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, affirming a decision of the Board of General Appraisers, which ■reversed a decision of the collector of the port of New York in assessing duty upon certain imported merchandise upon an amount stated as its value in the pro forma invoice, instead of the amount stated in the consular invoice, which latter amount, as…
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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, affirming a decision of the Board of General Appraisers, which ■reversed a decision of the collector of the port of New York in assessing duty upon certain imported merchandise upon an amount stated as its value in the pro forma invoice, instead of the amount stated in the consular invoice, which latter amount, as the appraiser testifies, was the correct market value. The consular invoice, which had been delayed for some reason, was…
1Per curiam
The decision of Judge Hazel will be found in 152 Fed. 575; and we fully concur in its conclusions. The appellant’s brief states that Judge Hazel was in error in his assumption as to the government’s concessions, and adds:
“The government does not concede that the alleged overvaluation of the mica was a clerical mistake. On the contrary it was a deliberate valuation by an importer,” etc.
What the government does or does not concede in this particular is unimportant. The undisputed evidence shows conclusively just what the mistake was. The representative of the importer in preparing pro forma…
2Cases cited2 opinions
- United States v. BeerCourt of Appeals for the Second Circuit · 1906
- United States v. MullerU.S. Circuit Court for the District of Southern New York · 1907
3Cited by2 opinions
- William J. Oberle, Inc. v. United StatesUnited States Customs Court · 1943
- United States v. Golden Gate Petroleum Co.United States Court of International Trade · 2006