Court of Customs and Patent Appeals ReportsCourt of Customs and Patent Appeals, 1953 |
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Страница 1
... question relative to the correctness of the appraisement which properly should be passed upon by the Customs Court or , in the first instance , by a single judge thereof . 3. APPRAISEMENT AND LIQUIDATION INVALID - FAILURE TO GIVE ...
... question relative to the correctness of the appraisement which properly should be passed upon by the Customs Court or , in the first instance , by a single judge thereof . 3. APPRAISEMENT AND LIQUIDATION INVALID - FAILURE TO GIVE ...
Страница 3
... question is $ 6,375 , which is obviously the result of adding together the invoice value and the amount added on entry . The entry describes the merchandise involved as " Crude pumice not over $ 15.00 T " with a Schedule A ( Department ...
... question is $ 6,375 , which is obviously the result of adding together the invoice value and the amount added on entry . The entry describes the merchandise involved as " Crude pumice not over $ 15.00 T " with a Schedule A ( Department ...
Страница 5
... question relative to the correctness of the appraisement which properly should be passed upon by the Customs Court or , in the first instance , by a single judge thereof . An outstanding feature of the controversy is that the importer ...
... question relative to the correctness of the appraisement which properly should be passed upon by the Customs Court or , in the first instance , by a single judge thereof . An outstanding feature of the controversy is that the importer ...
Страница 6
... question determined before the duty assessment was liquidated . We conclude that the failure to give the notice required had the effect of voiding the appraiser's appraisement and rendered the collector's liquidation invalid . We ...
... question determined before the duty assessment was liquidated . We conclude that the failure to give the notice required had the effect of voiding the appraiser's appraisement and rendered the collector's liquidation invalid . We ...
Страница 9
... question was assessed , provides as follows : Par . 370. Airplanes , hydroplanes , motor boats , and parts of the foregoing , 30 per centum ad valorem . The term " motor boat , " when used in this chapter , includes a yacht or pleasure ...
... question was assessed , provides as follows : Par . 370. Airplanes , hydroplanes , motor boats , and parts of the foregoing , 30 per centum ad valorem . The term " motor boat , " when used in this chapter , includes a yacht or pleasure ...
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Чести термини и фразе
27 C. C. P. A. Customs Acting Assistant Attorney affidavit affirmed Appeal from United appellant's appellate division appellee Appls assessed Associate Judges Bache & Co basis cents per pound centum ad valorem Chief Judge cited classified clean content Congress consumption cost of production counsel Court of Customs Cust Customs and Patent Customs Court customs law decision delivered the opinion determined entry feathers foreign value GARRETT Government Hartranft imported merchandise internal revenue tax involved merchandise judgment kilogram offered for sale Oral argument Patent Appeals properly protest provisions purchasers question rapeseed oil rayon reappraisement recalled to participate record reliquidation respect sample section 402 shells shingles shipment similar merchandise sold special attorneys statute statutory substantial evidence supra tall oil Tariff Act testimony thereof trial court United States Court United States Customs United States value usual wholesale quantities weight Westerfield Winsor & Newton witness wool wool grease WORLEY
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Страница 145 - ... there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total appraised value thereof for each 1 per centum that such appraised value exceeds the value declared in the entry...
Страница 121 - By satisfactory evidence, which is sometimes called sufficient evidence, is intended that amount of proof which ordinarily satisfies an unprejudiced mind beyond reasonable doubt. The circumstances which will amount to this degree of proof can never be previously defined; the only legal test of which they are susceptible is their sufficiency to satisfy the mind and conscience of a common man; and so to convince him that he would venture to act upon that conviction, in matters of the highest concern...
Страница 10 - Articles the growth, produce, and manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means...
Страница 68 - States, or of both, or which do not contain foreign materials to the value of more than twenty per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from such islands shall hereafter be admitted free of duty.
Страница 75 - The application of labor to an article, either by hand or by mechanism, does not make the article necessarily a manufactured article, •within the meaning of that term as used in the tariff laws.
Страница 75 - Marble, breccia, onyx, alabaster, and jet, wholly or partly manufactured into monuments, benches, vases, and other articles, or of which these substances or either of them is the component material of chief value...
Страница 147 - 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 39 - Consolidated Edison Co. v. Labor Board, 305 US 197, 229. Accordingly, it "must do more than create a suspicion of the existence of the fact to be established. ... it must be enough to justify, if the trial were to a jury, a refusal to direct a verdict when the conclusion sought to be drawn from it is one of fact for the jury.
Страница 68 - Islands have become a free and independent nation there shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from other foreign countries...
Страница 148 - That for the purposes of this title the cost of production of imported merchandise shall be the sum of — (1) The cost of materials of, and of fabrication, manipulation, or other process employed in manufacturing or producing...