United States v. Fish
268 U.S. 607 (1925)

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U.S. Supreme Court

United States v. Fish, 268 U.S. 607 (1925)

United States v. Fish

No. 653

Argued April 23, 1925

Decided June 1, 1925

268 U.S. 607

Syllabus

1. Under Jud.Code §§ 195, 198, the Court of Customs Appeals has jurisdiction to review a decision of a board of general appraisers denying a petition, filed under § 489 of the Tariff Act of Sept. 21, 1922, praying remission of additional duties assessed under that section based on excess of final appraised value over entered value of articles imported. P. 268 U. S. 610.

2. Such a decision of the board of general appraisers is a final decision within Jud.Code § 195, since it follows final appraisement, and its finality is not dependent on subsequent liquidation by the Collector. P. 268 U. S. 611.

3. Upon petition for remission of additional duties under § 489 of the Tariff Act, supra, the issue to be decided by the board of general appraisers is whether the importer has shown by his evidence that the entry at less value than finally appraised was without intent to defraud the revenue, conceal or misrepresent the facts, or deceive the appraiser, and a finding merely that the importer was careless will not justify the board in deciding whether there should be a remission. P. 268 U. S. 612.

12 Cust.App. 307 affirmed.

Certiorari to a decision of the Court of Customs Appeals reversing a decision of the Board of General Appraisers (T.D. 40,315) and remanding the case for a new trial.

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