William R. Day,
Gsell v. Insular Collector of Customs…
“ Such was the uniform method and purpose of review, under all the statutes and procedure, which, so far as applicable, are to be read into the Philippine act, and such is still the policy of the Federal statutes in permitting review of the decisions of the boards of general appraisers in the United States by appeal to the court of customs appeal. By writ of error the review is limited to questions of law,-a method of procedure inapplicable to customs cases, where the facts must be considered in order to determine the proper classification of the merchandise and the duty to which it is subject. ”
