Igstaedter & Co. v. United States

The appellants, importers, entered for duty one case of cotton piece goods, consisting of 77 pieces of 4,678f yards at 1.80 francs, which was sent to the appraiser’s warehouse for examination. The invoice sets out the above quantity and unit price and extends the same to francs 9,220.85, which is admittedly arithmetically incorrect.

Attached to the invoice is the usual form "Summary of entered value, examination and appraisement.” In the. "Appraised” column appears the check mark [v] and date "12/6/20,” and the examiner’s initials in red ink. The summary sheet is stamped "Approved, Dec. 6,…