Woolworth Co. v. United States

Section 489 of the Tariff Act of 1922, after providing for the assess-jnent of additional duties on importations undervalued on entry, provides that—

•■Such additional duties shall not be construed to be penal and shall not be remitted nor payment thereof in any way avoided, except in the case of a manifest clerical error, upon the order of the Secretary of the Treasury, or in any case ■upon the finding of the Board of General Appraisers, upon a petition filed and •supported by satisfactory evidence under such rules as the board may prescribe, that the entry of the merchandise at a less value…