United States v. Hobbs

The importer, appellee, entered goods at the port of Boston on a pro forma invoice at a value of $281 and duly gave bond for a verified consular invoice. The appraiser reported "value correct," and the collector accordingly liquidated the entry.

Subsequently, and within the statutory period (six months), the duly certified invoice was produced and filed, showing the value of the goods $349. The collector reliquidated the entry upon the basis of the certified invoice and required payment of the additional duties, $30.60.

Due protest was made against this reliquidation.

There is no claim of…