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Board of General Appraisers

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  • Court of International Trade — This federal court was originally established as the Board of United States General Appraisers in 1890, and in turn was superseded by the United States Customs Court in 1926. In 1956 the Customs Court was established as an Article III court. The… …   Black's law dictionary

  • customs — This term is usually applied to those taxes which are payable upon goods and merchandise imported or exported. Pollock v. Farmer s Loan & Trust Co., 158 U.S. 601, 15 S.Ct. 912, 39 L.Ed. 1108. The duties, toll, tribute, or tariff payable upon… …   Black's law dictionary

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