United States v. Hunter & Witcombe

Citations

• 153 F. 873
• 83 C.C.A. 55
• 1907 U.S. App. LEXIS 4468

Syllabus

<p>Customs Duties — Reliquidation—Duty oe Collector.</p> <p>The Board of General Appraisers sustained an importer’s protests, directing that the collector should reliquidate the duties at the rates appearing to be applicable “from the invoices, samples, or record,” or, in the absence of sufficient data, should reliqiiidate at the rate of 40 per cent, ad valorem. Held, that the terms of this decision did not require the collector to consider data outside of the record made before the Board.</p>