W. X. Huber Co. v. United States
Cases that cite this one
2 later published cases cite this decision.
- L. A. Importing House v. United States (United States Customs Court 1947)
- L. A. Importing House v. United States (United States Customs Court 1945)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
This appeal to reappraisement involves the question of the dutiable value of certain porcelainware, etc. imported from China and entered at the port of Los Angeles on October 7, 1940.
On motion of counsel for the plaintiff, without objection, all of the official papers were admitted in evidence and the case submitted thereon by both sides.
An examination of the papers discloses that the appraiser appraised the merchandise as entered. The collector, apparently dissatisfied with the values found by the appraiser, advanced the same, which, of course, he had no authority to do under the law. Under the circumstances he should have filed a collector’s appeal to reappraisement.
Upon the facts and the law applicable thereto I find the dutiable values of said merchandise to be the entered values thereof. Judgment will be rendered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.