American Express Co. v. United States

Ekwall, Judge:

Plaintiff, in this case, claims relief from assessment of customs duties on the entered value upon an importation of merchandise from Holland. It appears from the evidence that, when the entry was amended by the importer to make market value, an item of “plus 4 per cent” was erroneously copied from the worksheet as “plus 40 per cent.” It is claimed by plaintiff that this error was a clerical error, for which allowance should be made under section 520 (c) (1) of the Tariff Act of 1930, as amended. All of the official papers transmitted to the court by the collector of customs…