United States v. Muller
U.S. Circuit Court for the District of Southern New York
On Application for Review of a Decision of the Board of United States General Appraisers. The decision in question sustained the importers’ protest against the assessment of duty by the collector of customs at the port of New York.
1Opinion of the Court
HAZEL, District Judge.
The merchandise (mica) was assessed for duty by the collector at its entry value indicated in the pro forma invoice. Subsequently the importer claimed that a clerical mistake had been made, and that, according to the consular invoice the mica should have been valued at the sum of $204, instead of the sum of $632, as shown in the pro forma invoice. There was no reappraisement of the merchandise by the collector. Neither did the importer give notice of dissatisfaction upon which a reappraisement could have been had in conformity with section 13 of the tariff act of 1897.…
2Cited by2 opinions
- United States v. Haviland & Co.U.S. Circuit Court for the District of Southern New York · 1909
- United States v. Muller, Maclean & Co.Court of Appeals for the Second Circuit · 1907