United States Customs Court Reports: Cases Adjudged in the United States Customs Court, Volume 71

Front Cover

From inside the book

Other editions - View all

Common terms and phrases

Popular passages

Page 231 - 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 the Philippine Islands shall hereafter be admitted free of duty...
Page 32 - States of the merchandise undergoing appraisement, at which such or similar merchandise is freely sold or, in the absence of sales, offered for sale in the principal markets of the country of exportation, in the usual wholesale quantities and in the ordinary course of trade...
Page 287 - SEPARATE STATEMENTS. All averments of claim or defense shall be made in numbered paragraphs, the contents of each of which shall be limited as far as practicable to a statement of a single set of circumstances; and a paragraph may be referred to by number in all succeeding pleadings. Each claim founded upon a separate transaction or occurrence and each defense other than denials shall be stated in a separate count or defense whenever a separation facilitates the clear presentation of the matters...
Page 143 - But such retroactivity must be balanced against the mischief of producing a result which is contrary to a statutory design or to legal and equitable principles. If that mischief is greater than the ill effect of the retroactive application of a new standard, it is not the type of retroactivity which is condemned by law.
Page 33 - For the purpose 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...
Page 207 - purchasers at wholesale" means purchasers who buy in the usual wholesale quantities for industrial use or for resale otherwise than at retail; or, if there are no such purchasers, then all other purchasers for resale who buy in the usual wholesale quantities; or, if there are no purchasers in either of the foregoing categories, then all other purchasers who buy in the usual wholesale quantities.
Page 223 - ... reappraisement is filed with or mailed to the United States Customs Court by the collector within sixty days after the date of the appraiser's report, or filed by the consignee or his...
Page 145 - After notice required by this section, the agency shall give interested persons an opportunity to participate in the rule making through submission of written data, views, or arguments with or without opportunity for oral presentation.
Page 195 - Notwithstanding a valid protest was not filed, the Secretary of the Treasury may authorize a collector to rellqnldate an entry to correct — (I) a clerical error, mistake of fact, or other Inadvertence not amounting to an error In the construction of a law, adverse to the Importer and manifest from the record or established by documentary evidence...
Page 67 - ORDERED that plaintiffs' motion for summary judgment be, and the same hereby is, granted; and it is further 31-465 O - 74 - pt. 2 - 55 ORDERED that defendants' motion for summary judgment be, and the •ante hereby is, denied) and it is further ORDERED that defendants...

Bibliographic information