United States v. Sherman & Sons Co.

Citations

• 237 U.S. 146
• 35 S. Ct. 520
• 59 L. Ed. 883
• 1915 U.S. LEXIS 1320

Syllabus

<p>The Government will not allow foreign goods to be brought into this country and then litigate with the importer as to the amount of duty. The duty, as assessed by the Collector, must be paid in any event, not only as a condition, of entering the goods, but also as a condition of the right to file a protest. After payment and protest the importer may exercise a right of review under the statutory method and procedure provided therefor.</p> <p>The assessment and collection of duties is an administrative matter, no notice or hearing being necessary where the assessment is in rem and against the foreign goods sought to be entered. ■</p> <p>In case of fraud, inability on the part of the Government to proceed in rem against goods fraudulently entered would not prevent it from enforcing the personal liability of the importer in a suit in pefsonam. United States v. National Fiber Co., 133 Fed. Rep. 596, approved.</p> <p>An importer is not concluded by a reliquidation order made more than one year after the entry where the complaint contains no allegation of the presence of. a protest or of fraud; but may file his plea and be heard in his defense as in other cases even though he did not file a protest and make the payment required in the case of the original 'liquidation.</p> <p>In a suit brought against an importer to recover the amount of duty assessed under a reliquidation made more than a year after the original liquidation the Government must conform to the general rule of pleading where recovery is sought on the ground of fraud.</p>