United States v. Wyman
Court of Customs and Patent Appeals
Appeal from Board oí United States General Appraisers, Abstract 31113 (T. D. 33106).
1Opinion of the CourtMartin, Judge
This appeal relates to the assessment of duties on certain merchandise which was entered for consumption by the importers upon a duly certified invoice under the tariff act of 1909. The collector assessed the correct rate of duty upon the entered value of the importation. No appeal was taken for reappraisement, and the entry was liquidated on the basis of the entered value. Thereafter the importers filed a protest against the assessment, claiming that a certain nondutiable purchasing commission, in the sum of 38.60 marks, was erroneously included within the entered value of the importation,…
2Cases cited6 opinions
- United States v. Swedish Produce Co.Court of Customs and Patent Appeals · 1913
- United States v. Bennett & LoewenthalCourt of Customs and Patent Appeals · 1911
- Kimball v. the CollectorSupreme Court of the United States · 1870
- Ullman v. United StatesCourt of Customs and Patent Appeals · 1910
- Daloz v. United StatesU.S. Circuit Court for the District of Massachusetts · 1909
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3Cited by28 opinions
- United States v. Proctor CoCourt of Customs and Patent Appeals · 1914
- United States v. Bush & Co.Court of Customs and Patent Appeals · 1914
- United States v. Nozaki Bros.Court of Customs and Patent Appeals · 1914
- H. H. Elder & Co. v. United StatesUnited States Customs Court · 1948
- Import Export Service v. United StatesUnited States Customs Court · 1957
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