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United States v. Fish, 268 U.S. 607 (1925)
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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.
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
CERTIORARI TO THE COURT OF CUSTOMS APPEALS
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. 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. 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. 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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Chicago: U.S. Supreme Court, "Syllabus," United States v. Fish, 268 U.S. 607 (1925) in 268 U.S. 607 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=CVMIX9DR82CSI62.
MLA: U.S. Supreme Court. "Syllabus." United States v. Fish, 268 U.S. 607 (1925), in 268 U.S. 607, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=CVMIX9DR82CSI62.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Fish, 268 U.S. 607 (1925). cited in 1925, 268 U.S. 607. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=CVMIX9DR82CSI62.
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