Ti Hang Lung & Co. v. United States

Cline, Judge:

This is a suit against the United States, arising at the port of San Francisco. It is claimed in the protest that certain packing charges are not dutiable inasmuch as the invoice was returned by the appraiser as entered, and, further, that a penalty for undervaluation should not have been assessed on the packing charges which were omitted from the entered value due to a clerical error. Prior to the trial of the case the protest was amended to include the claim that “The liquidation is void because no notice of appraisement was issued.”

When the case was called for trial the claim…