United States v. Hurlburt & Sons
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, G. A. 8368 (T. D. 38478).
1Opinion of the CourtMartiN, Judge
Tbe merchandise in this case was entered for duty upon July 3, 1918, and the entry was liquidated by the collector in due course. But afterwards, to wit, on July 3, 1919, the collector proceeded to reliquidate the entry and to increase the duty assessed upon the merchandise. No claim of fraud was made by the collector, nor had the importers in the meantime fifed any protest against the first liquidation.
The importers thereupon filed a protest against the reliquidation aforesaid, claiming that it was made after the expiration of one year from the time of entry, and accordingly that it was…
2Cases cited13 opinions
- Sheets v. Selden's LesseeSupreme Court of the United States · 1865
- Dutcher v. WrightSupreme Court of the United States · 1877
- Louisville v. Savings BankSupreme Court of the United States · 1881
- Best v. PolkSupreme Court of the United States · 1873
- Taylor v. BrownSupreme Court of the United States · 1893
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3Cited by5 opinions
- In re DonaldsonCourt of Customs and Patent Appeals · 1943
- Bultz v. United StatesUnited States Customs Court · 1966
- Protest 35953-K (A) of F. B. Vandegrift & Co.United States Customs Court · 1945
- United States v. European Trading Co.Court of Customs and Patent Appeals · 1938
- Vandegrift v. United StatesCourt of Customs and Patent Appeals · 1946