United States v. Lippmann

The undisputed facts in this case are substantially as follows:

Nine cases of merchandise arrived at New York by vessel March 6, 1920. Two days later a consumption entry therefor was filed and a consumption entry permit issued.

One of the nine cases, numbered 15488, was sent to the appraisers’ stores for examination and appraisal, and it was found by the appraiser that the contents were short 4f plus 8f dozen of metal boleros set with imitation precious stones.

The only question before us is, whether, under the facts hereinafter set forth, it was lawful for the collector to take duty on such…