United States v. Herrman
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. This is an appeal by the United States from a decision of the circuit court (84 Fed. 151) reversing a decision of the board of general appraisers, and sustaining the protest of the importers as to the valuation for duty of certain merchandise.
1Opinion of the Court
WALLACE, Circuit Judge.
If the collector, in deciding the dutiable value of the importations in controversy, proceeded upon an appraisement by which that value was found by adding a commission to the wholesale price or market value of the merchandise in the foreign market at the time of exportation, that decision was reviewable by the board of general appraisers, under section 14 of the customs administrative act, and the decision of the board affirming the collectors’ decision was properly reversed by the circuit court, because such a decision would have proceeded upon an improper…
2Cases cited3 opinions
- United States v. PassavantSupreme Court of the United States · 1898
- Muser v. MagoneSupreme Court of the United States · 1894
- United States v. KenworthyCourt of Appeals for the Third Circuit · 1895
3Cited by12 opinions
- Batten & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Friedman v. United StatesUnited States Customs Court · 1964
- Park Avenue Imports v. United StatesUnited States Customs Court · 1969
- Vandiver v. United StatesCourt of Customs and Patent Appeals · 1915
- Tapetes Luxor, S.A. v. United StatesUnited States Customs Court · 1966
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