MacMillan Co. v. United States

Certain books and printed matter imported by the appellant at the port of New York were entered for consumption at the customhouse on the 24th of March, 1920. The collector designated two cases of the importation for examination and transmitted the invoice to the appraiser’s stores, at which place it reached the hands of the examiner on the 26th of March, 1920. One of the cases designated for examination came under the observation of the examiner on the 5th and the other on the 6th of April, 1920.

On the 8th of April, 1920, the importer applied to the collector for leave to amend its entry by…