TITLE	[Revocation of Disposition Imposing Customs Duties, etc]Supreme Court Decision 2001Du4832 delivered on February 14, 2003 [full Text]
Summary
[1] Whether a customs officer, upon receiving an importer's tax return, is obligated to determine whether a concessive tariff rate is applicable to the goods or to demand supplementary documents in this regard (negative) [2] Whether a concessive tariff rate for the market access quantity is available to a person who does not secure a recommendation for a concessive tariff rate applied to the market access quantity (negative) and whether such import regulation of livestock products is unconstitutional or otherwise unlawful (negative) [3] A case justifying the disposition in which customs duties were imposed upon an importer who did not submit a recommendation of an entity issuing such recommendation by proxy with a high concessive tariff rate applied to the quantity exceeding the market access quantity

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