Lowe Co. v. United States

Lemon oil purchased by the “New York Headquarters of Joe Lowe Company” and imported at Baltimore was entered by the Baltimore branch of said company at $1.41 per pound, the invoice price. Five or six days after that entry was made the New York office informed its branch office at Baltimore that the invoice price was too low, whereupon the manager of the Baltimore branch, by its customs broker, called the attention of the customs authorities to the *419fact that the entered value was incorrect, but, in view of the fact that the merchandise had at that time come under the observation of the…