Legal Opinion

United States v. Twenty-Five Packages of Panama Hats

Supreme Court of the United States

Decided December 1, 1913No. 257PublishedCited by 24 opinions

CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. The facts, which involve the construction of the tariff laws of the United States in regard to attempted introduction into the commerce of the United States of goods fraudulently undervalued, are stated in the opinion.

1Opinion of the CourtJustice Lamar

This was a proceeding to forfeit, for fraud of foreign consignors, goods not technically entered at the New York Customs House, but unloaded from the ship and stored in General Order. The libel charges that Castillo & Co. were engaged in buying and selling Panama hats shipped to them by merchants from foreign ports. These consignors, as required bylaw, (June 10,1890, c. 407; 26 Stat. 131), delivered to the American Consular Agent, at the point of shipment, three sets of invoices showing the value of the property intended for importation into the United States. ' One of these invoices was…

2Cases cited2 opinions

  1. American Banana Co. v. United Fruit Co.Supreme Court of the United States · 1909
  2. United States v. Nord Deutscher LloydSupreme Court of the United States · 1912

3Cited by24 opinions

  1. United States v. Ven-Fuel, Inc.Court of Appeals for the First Circuit · 1985
  2. United States v. LehmanCourt of Appeals for the Fourth Circuit · 2000
  3. Select Creations, Inc. v. Paliafito America, Inc.District Court, E.D. Wisconsin · 1992
  4. United States v. Trek Leather, Inc.Court of Appeals for the Federal Circuit · 2014
  5. United States v. Modes, Inc.United States Court of International Trade · 1992

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