Import Export Service v. United States

Johnson, Judge:

In this protest, it is claimed that there was a clerical error within the meaning of section 520 (c) (1) of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1953, in that duty was assessed on a value of £800 when, in fact, the merchandise was valued at £100; that the value of £800 stated in the consular invoice was due to an inadvertent clerical error of the shipper; and that the entry should be reliquidated on the ground of clerical error, mistake of fact, or other inadvertence not amounting to an error in the construction of the law, in the appraisement…