W. X. Huber Co. v. United States

Ekwall, Judge:

A shipment of rugs from Belgium was entered for consumption at the port of Los Angeles on February 4, 1939, the entered value being given as Belgian francs 55,111.80. Subse*45quently, to wit, on February 16, 1939, an amended entry was filed giving the value as Belgian francs 60,134. As neither the invoice nor the goods had come under the observation of the appraiser for the purpose of appraisement the amendment was allowed and the appraiser proceeded with his appraisement, returning the invoice at the value as shown on the amended entry, and the collector in due time liquidated the…