Phillips Petroleum Co. v. United States

CONCURRING OPINION

Donlon, Judge:

I concur in finding that appraisement of this merchandise was at the recited higher value because of a clerical error, mistake of fact, or other inadvertence in preparation of the entries, as the protest alleges, and that the collector erred in refusing to reliquidate the entry to correct such error. Likewise, I join in the judgment order directing the relief which the protest prays, namely, correction of that error by a reliquidation limited to such correction, under authority of section 520, Tariff Act of 1930.

The parties have stipulated that: “By entering…