Westray v. United States
Supreme Court of the United States
Error to the' Circuit Court for the' Southern District of New York; the case being thus : “An act to increase duties on imports,” &c., passed Juné 30th, 1864,* enacts: “Section 14. That on the entry of any merchandise, the decision of the collector of the customs at the port of importation and entry, as to the rate and amount of duties to be paid on such merchandise, shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee,…
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Error to the' Circuit Court for the' Southern District of New York; the case being thus : “An act to increase duties on imports,” &c., passed Juné 30th, 1864,* enacts: “Section 14. That on the entry of any merchandise, the decision of the collector of the customs at the port of importation and entry, as to the rate and amount of duties to be paid on such merchandise, shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of the merchandise shall, within ten days after the ascertainment and liquidation of the duties by the proper…
1Opinion of the Court
Mr. Justice-STRONG
delivered the opinion of the court.
The acts of Congress which regulate the collection of duties upon imported articles are imperative that, oh the entry of any goods, wares, or merchandise, the decision of the collector of customs, at the port of importation and entry, as'to the rate and amount of duties to be paid on^such goods, wares, and merchandise, and the dutiable costs and charges thereon, shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of the merchandise shall, within ten days after the…
2Cited by24 opinions
- Merritt v. CameronSupreme Court of the United States · 1890
- Davies v. MillerSupreme Court of the United States · 1889
- United States v. Cherry Hill Textiles, Inc., and International Cargo and Surety Insurance CompanyCourt of Appeals for the Federal Circuit · 1997
- Wright v. BlakesleeSupreme Court of the United States · 1880
- Carmona v. The Esteban de AntunanoU.S. Circuit Court for the District of Eastern Louisiana · 1887
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