Berkery, Inc. v. United States

CONCTTRRING OPINION

Johnson, Judge:

After independent research into the issues presented and the applicable authorities, the result of which is set forth below, I am in accord that the protest in this case must be dismissed.

The protest is directed against the collector’s assessment of duty on raffia fiber at 10 per centum ad valorem on the ground that “the liquidation on a value higher than the actual value of the merchandise constitutes a clerical error, mistake of fact, or other inadvertence within the meaning of Sec. 520(c) (1) of the Tariff Act of 1930 as amended.”

The facts appearing in the…