Godchaux-Henderson Sugar Co., Inc. v. United States

NEWMAN, Judge:

We have heard repeatedly that “truth is stranger than fiction”. But is it? Here, the inquiry does not end with that saying-it only begins.

In this action, plaintiff seeks reliquidation of its entry of March 9, 1976 pursuant to section 520(c)(1) of the Tariff Act of 1930, as amended (19 U.S.C. § 1520(c)(1)) (hereinafter section 520(c)(1)). That section reads:(c) Reliquidation of entry

Notwithstanding a valid protest was not filed, the appropriate customs officer may, in accordance with regulations prescribed by the Secretary, reliquidate an entry to correct-(1) a clerical error,…