U.S. Supreme Court
Merritt v. Cameron, 137 U.S. 542 (1890)
Merritt v. Cameron
Argued November 19-20, 1890
Decided December 22, 1890
137 U.S. 542
ERROR TO THE CIRCUIT COURT OF THE UNITED
STATES FOR THE SOUTHERN DISTRICT OF NEW YORK
The ascertainment and liquidation of duties by a collector of customs, under Rev.Stat. § 2931, is the decision of that officer as to what the duties shall be, made after the measurement, weighing, or gauging of the merchandise, its inspection and appraisal, the determination of its dutiable value, and the taking of such other steps as the law may call for, and, so far from this being required to be delayed until the importer chooses to withdraw his goods for consumption, it may take place at any time after the original entry of the merchandise, and should follow, in the regular course of business, as soon after the entry as is convenient, just as in the case of merchandise entered for immediate consumption.
Westray v. United States, 18 Wall. 322, explained.