United States v. Sherman & Sons Co.
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. These two test cases raise the question of the power of the Collector of Customs to make a reliquidation more than a year after the duty on foreign merchandise has been paid and the imported goods have been removed for consumption. The cases are here on a certificate which shows that in 1909 Sherman & Sons Company imported certain laces from Syria and Egypt.
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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND CIRCUIT. These two test cases raise the question of the power of the Collector of Customs to make a reliquidation more than a year after the duty on foreign merchandise has been paid and the imported goods have been removed for consumption. The cases are here on a certificate which shows that in 1909 Sherman & Sons Company imported certain laces from Syria and Egypt. The merchandise was entered at the Port of New York and the duty thereon was assessed by the Collector. The amount of duty thus liquidated was paid by the importer and…
1Opinion of the CourtJustice Lamae
The questions certified by the Circuit Court of Appeals involve an inquiry as to whether the Collector of Customs, after the expiration of one year, can make a finding of’fraud and thereupon make a reliquidation of duties which is final unless, within 15 days, the importer pays the amount thus declared to be due so as to secure the right to a hearing (1) on the finding of fraud and (2) on the correctness of the new assessment on goods which had' been removed for consumption.
On the part of the Government it is claimed that this power is conferred by § 21 of the act of .1874; 1 but it is a…
2Cases cited7 opinions
- Bailey v. GloverSupreme Court of the United States · 1875
- McMillen v. AndersonSupreme Court of the United States · 1877
- Robertson v. DowningSupreme Court of the United States · 1888
- MEREDITH v. United StatesSupreme Court of the United States · 1839
- Sabariego v. MaverickSupreme Court of the United States · 1888
2 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Fujitsu General America, Inc. (Successor-In-Interest to Teknika Electronics Corp.) v. United StatesCourt of Appeals for the Federal Circuit · 2002
- United States v. Cherry Hill Textiles, Inc., and International Cargo and Surety Insurance CompanyCourt of Appeals for the Federal Circuit · 1997
- Cottman Co. v. DaileyCourt of Appeals for the Fourth Circuit · 1938
- Commonwealth v. CarterSupreme Court of Virginia · 1920
- Patchogue-Plymouth Mills Corporation v. DurningCourt of Appeals for the Second Circuit · 1939
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