Court of Customs Appeals Reports: Cases Adjudged in the United States Court of Customs Appeals, Том 13The Court, 1926 |
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Страница 22
... additional duty of 10 per centum levied by section 304 ( a ) , Tariff Act of 1922 , for failure to mark imported merchandise , is a duty , not a penalty.- Bradford v . American Lithograph Co. , 12 Ct . Cust . Appls . 318 , T. D. 40318 ...
... additional duty of 10 per centum levied by section 304 ( a ) , Tariff Act of 1922 , for failure to mark imported merchandise , is a duty , not a penalty.- Bradford v . American Lithograph Co. , 12 Ct . Cust . Appls . 318 , T. D. 40318 ...
Страница 23
... duty imposed by section 304 ( a ) . The importers protested that the additional duty of 10 per centum of the appraised value assessed by the collector was a penalty col- lected without notice and without a hearing and resulted in ...
... duty imposed by section 304 ( a ) . The importers protested that the additional duty of 10 per centum of the appraised value assessed by the collector was a penalty col- lected without notice and without a hearing and resulted in ...
Страница 49
... additional tax , it follows the latter would also be an additional tax ... duties , or the first as a customs duty and the second as an internal ... duties on perfume materials and finished perfumes . The simpler products and raw ...
... additional tax , it follows the latter would also be an additional tax ... duties , or the first as a customs duty and the second as an internal ... duties on perfume materials and finished perfumes . The simpler products and raw ...
Страница 53
... duties imposed by Title I were all the customs duties to be thereafter col- lected on the merchandise named in that title ; that the only addition that could be made thereto were the internal - revenue taxes imposed by other statutes ...
... duties imposed by Title I were all the customs duties to be thereafter col- lected on the merchandise named in that title ; that the only addition that could be made thereto were the internal - revenue taxes imposed by other statutes ...
Страница 62
... additional duty assessed by the collector of customs at the port of Chicago on the merchandise covered by entry No ... duties collected in this matter . Respectfully , W. LEE HUCKINS , Manager of Foreign Department , The John V. Farwell ...
... additional duty assessed by the collector of customs at the port of Chicago on the merchandise covered by entry No ... duties collected in this matter . Respectfully , W. LEE HUCKINS , Manager of Foreign Department , The John V. Farwell ...
Чести термини и фразе
20 per centum additional duties affirmed APPEAL from Board appellee Appls Assistant Attorney Associate Judges BARBER beads Board of United cents per pound centum ad valorem Charles D chief value claimed classified coal-tar collector colored composed wholly Congress contained contention cotton counsel Court of Customs Crane Co Cust Customs Appeals decision delivered the opinion embroidered embroidery entered value entry eo nomine evidence Exhibit export fabrics fact fibers filed gloves Government GRAHAM HATFIELD Hoppin intent invoice jewelry judgment leather manufactured market value metal Oral argument ornamental paragraph 1428 petition Presiding Judge produced protest provision of paragraph purpose pyrazolon question reads as follows reappraisement record remission of additional reversed rule samples section 489 single general appraiser SMITH snap fasteners special attorney specially provided statute stitching supra Tariff Act testified testimony thereof tinctorial strengths tion toys United States Court warehouse William W witness wool
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Страница 147 - (d) Export value. — The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States...
Страница 109 - SECTION 5.—That on and after the day when this Act shall go into effect all goods, wares, and merchandise previously imported from Porto Rico, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued...
Страница 180 - ... but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause...
Страница 274 - That whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof...
Страница 128 - Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned...
Страница 604 - ... to the custody of the Secretary of the Treasury, when demanded, for the purpose of excluding them from the country. or for any other purpose, said consignee shall forfeit the full amount of the bond : And provided further.
Страница 21 - States, in the ordinary course of trade and in the usual wholesale quantities in such market, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such merchandise when sold in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article.
Страница 585 - American selling price of such article * * * (c) FOREIGN VALUE. — The foreign value of imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States...
Страница 521 - Chain and chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter...
Страница 624 - ... and insurance, and other necessary expenses from the place of shipment to the place of delivery...