What is CUSTOMS COURT? Definition of CUSTOMS COURT in Black's Law Dictionary - Legal dictionary - Glossary of legal terms.
By virtue of Act May 28, 1926, c. 411, § 1, 44 Stat. 669, 19 U.S.C.A. § 405a, the "United States Customs Court" became the title of what had theretofore been known as the "Board of General Appraisers." Ex parte Bake-lite Corporation, 279 U.S. 438, 49 S.Ct. 411, 73 L. Ed. 789. Its decisions are appealable to the "Court of Customs and Patent Appeals" (q. v.) in all cas- es as to the construction of the law and facts re- specting the classification of merchandise and the rate of duty imposed thereon, and the fees and charges connected therewith, and all appealable questions as to the court's jurisdiction, and as to the laws and regulations governing the collec- tion of the customs revenues.
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