Lehigh Mfg. Co. v. United States
U.S. Circuit Court for the District of Eastern Pennsylvania
On Application for Review of a Decision of the Board of United States General Appraisers. The Board of General Appraisers, on the authority of former decisions by the board — G. A. 1,410 (T. D. 12,814), and G. A. 5,397 (T. D. 24,604) — affirmed the assessment of duty by the collector of customs at the port of Philadelphia.
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On Application for Review of a Decision of the Board of United States General Appraisers. The Board of General Appraisers, on the authority of former decisions by the board — G. A. 1,410 (T. D. 12,814), and G. A. 5,397 (T. D. 24,604) — affirmed the assessment of duty by the collector of customs at the port of Philadelphia. The articles in controversy were deieribed in the reports made by the collector in transmitting the importers’ protests to the board as consisting of “parts of a lace-curtain machine, drilled, bored, planed, fitted, and finished beyond the condition or appearance of…
1Opinion of the Court
HOBBAND, District Judge.
It is urged by the government in this case that the court should dismiss the appeal, because no evidence was taken at all before the Board of General Appraisers or on the appeal. The importer, however, insists that sufficient facts appear in the certificate of the collector to enable the board and the court to pass upon the questions involved,. and he is entitled to be heard. In this view we think the importer is right. If he concludes that his case can be properly heard without any evidence, there is nothing in the law to prevent him from submitting it in that form.…
2Cited by3 opinions
- United States v. LeighCourt of Customs and Patent Appeals · 1913
- United States v. Davies, Turner & Co.Court of Customs and Patent Appeals · 1928
- United States v. Durbrow & Hearne Manufacturing Co.Court of Customs and Patent Appeals · 1914