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Vitelli & Son v. United States, 250 U.S. 355 (1919)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Vitelli & Son v. United States, 250 U.S. 355 (1919)
F. Vitelli & Son v. United States Nos. 67 , 68 Argued April 24, 1919 Decided June 9, 1919 250 U.S. 355
CERTIORARI TO THE UNITED STATES
COURT OF CUSTOMS APPEALS
Syllabus
The Act of June 22, 1874, 18 Stat. 190, § 21, provides that, whenever duties have been liquidated and paid and the goods delivered, the entry and settlement shall, after one year from the time of entry, in the absence of fraud and of protest by the owner, etc., be final and conclusive upon all parties. Held that the purpose was to limit the right to reliquidate, in the interest of the citizen and the security of commercial transactions, and where the collector reliquidates on the ground of fraud, it cannot be presumed that his action was correct so as to cast the onus of disproving fraud upon the importer. P. 357.
The fact that the importer, instead of awaiting suit by the United States, becomes the actor by paying under protest and appealing to the Board of General Appraisers does not require him to assume the burden of disproving the fraud. P. 358.
The Court of Customs Appeals having erroneously assumed, in sustaining a reliquidation based on fraud, that the collector’s action was presumptively correct, and cast the burden of disproving fraud upon the importers, held that the case must be remanded to be tried anew by the Board of General Appraisers, without inquiry by this Court into the adequacy of the evidence of fraud in the present record. P. 359.
7 Cust.App.Rep. 243 reversed.
The case is stated in the opinion. For the decisions of the Board of General Appraisers, see G. A. 7418; 24 T.D. 75, and Abstracts Nos. 36340, 36544, 27 T.D. 162, 213.
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Chicago: U.S. Supreme Court, "Syllabus," Vitelli & Son v. United States, 250 U.S. 355 (1919) in 250 U.S. 355 250 U.S. 356. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=CCTCC17Q3VN9NFE.
MLA: U.S. Supreme Court. "Syllabus." Vitelli & Son v. United States, 250 U.S. 355 (1919), in 250 U.S. 355, page 250 U.S. 356. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=CCTCC17Q3VN9NFE.
Harvard: U.S. Supreme Court, 'Syllabus' in Vitelli & Son v. United States, 250 U.S. 355 (1919). cited in 1919, 250 U.S. 355, pp.250 U.S. 356. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=CCTCC17Q3VN9NFE.
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