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Opinion by
Evans, J. It appeared that in each case the entered value included the charges in question and there is no claim of clerical error or that the entry was made under duress. Under the terms of section 503, Tariff Act of 1930, it was held that the collector would be bound to assess duty on the entered value.On the record presented the protests were overruled.
Document Info
Docket Number: No. 45016
Citation Numbers: 6 Cust. Ct. 477
Judges: Evans
Filed Date: 12/20/1940
Precedential Status: Precedential
Modified Date: 9/9/2022