Phillips Petroleum Co. v. United States

Donlon, Judge:

Plaintiff has moved the court for leave to amend its protest. The protest is against the refusal of the collector to reliquidate certain entries to correct an alleged clerical error, mistake of fact, or other inadvertence on plaintiff’s part in stating the merchandise value in the entry papers. The amendment sought is a claim to duty-free classification.

The merchandise was entered for consumption at Houston on September 12, and 25, 1956. The entries were liquidated January 21, 1957. Such liquidation became final March 22, 1957. It would appear that the alleged clerical error was…