American Bitumuls Co. v. United States

CONCURRING OPINION

Donlon, Judge:

The protest recites dissatisfaction with and protests the refusal of the collector to reliquidate to correct a clerical error. It further claims that liquidation was premature and, hence, that it is illegal, null, and void.

Liquidation was inadvertent. The inadvertence was due to what we have held amounted to a clerical error. Keliquidation under section 520 to correct that error would have resulted in assessment at the same rate and amount as the duty which the collector assessed.

There is nothing of record to show that the collector failed to comply with any…