Zucca v. United States
Court of Customs and Patent Appeals
Appeal from Board of United States General Appraisers, Abstract 41347. [Oral argument Dec. 19,1919, by Mr. Finlder and Mr. Hanson.]
1Opinion of the Court
Barber, Judge,
delivered tbe opinion of the court:
This case was first heard by the Board of General Appraisers in October, 1912. Such proceedings were had before the board that judgment was not therein rendered until October, 1917. That judgment being adverse to the importer, the latter duly prayed for a review in this court.
One of the questions raised is the right of the collector to reliquidate for fraud under the provisions' of section 21 of the act of June 22, 1874, and the effect of such reliquidation, if made.
A like question was involved in United States v. Vitelli & Son (5 Ct. Cust.…
2Cases cited2 opinions
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
- United States v. VitelliCourt of Customs and Patent Appeals · 1914
3Cited by6 opinions
- Waterbury Lock & Specialty Co. v. United StatesUnited States Customs Court · 1946
- Pastene & Co. v. United StatesUnited States Customs Court · 1955
- New England Fish Co. v. United StatesUnited States Customs Court · 1940
- Border Brokerage Co. v. United StatesUnited States Customs Court · 1958
- United States v. R. Gaertner & Co.United States Customs Court · 1942
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