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· 3/20/1893

Passavant v. United States

Citations

  • 148 U.S. 214
  • 13 S. Ct. 572
  • 37 L. Ed. 426
  • 1893 U.S. LEXIS 2224

Syllabus

<p>The act of June 10, 1890, “ to simplify the laws in relation to the collection of the revenue,” 26 Stat. 131, c. 407, confers no jurisdiction upon Circuit Courts of the United States, on .the application of dissatisfied importers, to review and reverse a decision of a board of general appraisers ascertaining and fixing the dutiable value of imported goods, when such board has acted in pursuance of law, and without fraud or other misconduct from which bad faith could be implied.</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • pen- alty for undervaluation of imported merchandise
  • pen- alty for undervaluation of imported merchandise

Source: CourtListener parenthetical corpus (CC0).

Judges: Jackson

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This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.