United States v. Independent Importing Co.
U.S. Circuit Court for the District of Southern New York
For decision below, sec G. A. 6,(52 L (T. D. 28,250), in which the Board of General Appraisers reversed the assessment of duty by the collector .of customs at the port of New York.
1Opinion of the Court
PLATT, District Judge.
In this case the appraiser made certain additions to the invoice value o f the merchandise, and the collector assessed additional duty. The importer protested, claiming that no notice of this advance was received. It appears from the record that such notice was deposited for mailing in a duly franked envelope ad-' dressed to the Independent Importing Company, at 335 Broadway, New York. The Board of General Appraisers sustained the protest of the importer, from which decision the government appeals to this court. Since the hoard’s decision, additional testimony has been…
2Cited by1 opinion
- Peabody v. United StatesCourt of Customs and Patent Appeals · 1924