Hopkins v. United States

Appellants, the importers, on March 24, 1924, duly entered certain merchandise at the port of New York. April 5 following they applied to the collector of customs there for permission to amend the entry in the following language:

Permission is respectfully requested to amend Entry #865,000. The reason for this request is that through a clerical error we failed to add to make market value, and now desire permission to do so.

The collector on the same day or shortly thereafter denied the importers’ application in the following language:

Apr. 5/24, 9.30 A. M.

Application to amend entered value,…