De Liagre v. United States

It is conceded in the |>resent case that the merchandise was correctly classified'by the collector, and was assessed with appropriate ad valorem duty under the tariff act of 1913. It is also conceded that the value upon which the ad valorem rate of duty was assessed was the dutiable valuation of the merchandise as declared by the importers in their entry. Nevertheless, the importers claim relief against the assessment upon the ground that the valuation in question was excessive, and that this fact or condition arose from a manifest clerical error which appeared in the consular invoice upon…