Legal Opinion

Berkery, Inc. v. United States

United States Customs Court

Decided November 19, 1964No. C.D. 2495PublishedCited by 2 opinions

1Opinion of the Court

KjchaedsoN, Judge:

Plaintiffs protest the collector’s refusal to reliquidate the subject entry pursuant to 19 U.S.C.A., section 1520(c) (1) (section 520(c) (1), Tariff Act of 1930, as amended by the Customs Simplification Act of 1953), to correct a clerical error, mistake of fact, or other inadvertence occurring hi the appraisement of the involved importations of raffia which were exported from England and entered at New York. A prior protest embracing the same entry and making substantially the same claim was dismissed by this court for prematurity, by reason of the protest having been filed…

2Cases cited11 opinions

  1. Cromwell v. County of SacSupreme Court of the United States · 1877
  2. Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
  3. Grubb v. Public Util. Comm'n of OhioSupreme Court of the United States · 1930
  4. Manhattan Life Insurance v. BroughtonSupreme Court of the United States · 1883
  5. Baer Bros. Mercantile Co. v. Denver & Rio Grande RailroadSupreme Court of the United States · 1914

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3Cited by2 opinions

  1. Sims-Worms, Inc. v. United StatesUnited States Customs Court · 1968
  2. Asiatic Petroleum Corp. v. United StatesUnited States Customs Court · 1970

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