United States v. Luyties
Court of Appeals for the Second Circuit
Appeal from the Circuit Court of the United States for the Southern District of New York. The decision of the Circuit Court (124 Fed. 977) affirmed an unpublished decision of the Board of General Appraisers, which followed Nicholas v. U. S. (C. C.) 122 Fed. 892, and reversed the assessment of duty by the collector of customs at the port of New York on merchandise imported by Luyties Bros.
1Per curiam
The principal contention advanced in argument is disposed of in our opinion in U. S. v. Julius Wile Bros. & Co., 130 Fed. 331, handed down to-day. An additional point is made that the article in question was not produced in and exported from France.
*334The absinthe was shipped from Basle, in Switzerland, by a through bill of lading via Antwerp to New York. The bill of lading is dated several days after the invoice, and the importer explained that Pontarlier, France, where the invoice is dated, was not a shipping point where the agents of the Red Star Dine accept freight, and therefore the goods…
2Cases cited1 opinion
- United States v. Julius Wile Bro. & Co.Court of Appeals for the Second Circuit · 1904
3Cited by4 opinions
- In re Pettingill & Co.District Court, D. Massachusetts · 1905
- East Asiatic Co. v. United StatesUnited States Customs Court · 1939
- Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1958
- Star-Kist Foods, Inc. v. United StatesUnited States Customs Court · 1958