Cassel v. United States
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 below is reported as G. A. 5,962 (T. D.'26,147), and affirmed the assessment of duty by the collector of customs at the port of New York on merchandise imported by F.'C. Cassel. ' J '
1Opinion of the Court
HAZEL, District Judge.
This appeal from the decision of the Board of General Appraisers is sought to be sustained on the ground that the increased duty assessed by the collector upon the merchandise specified in the protest was owing to a reliquidated entry made more than one year after the original entry. Section 21 of the act of June 22, 1874, c. 391, 18 Stat. 190 [U. S. Comp. St. 1901, p. 1986], provides : . :
“That whenever any goods, wares, and merchandise shall have been, entered and passed free of duty and whenever duties upon any imported goods, • wares, and merchandise shall have been…
2Cases cited7 opinions
- United States v. LeggCourt of Appeals for the Second Circuit · 1901
- Beard v. PorterSupreme Court of the United States · 1888
- Gandolfi v. United StatesCourt of Appeals for the Second Circuit · 1896
- United States v. LengDistrict Court, S.D. New York · 1883
- United States v. FrazerDistrict Court, S.D. New York · 1879
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3Cited by5 opinions
- Vitelli v. United StatesCourt of Customs and Patent Appeals · 1916
- H. K. Wheeler, Inc. v. United StatesUnited States Customs Court · 1942
- United States v. Mexican International R.Court of Appeals for the Fifth Circuit · 1907
- Citro Chemical Co. v. United StatesCourt of Customs and Patent Appeals · 1922
- United States v. New Drinks (Ltd.)Court of Customs and Patent Appeals · 1926