S. H. Pomerance Co. v. United States

Ekwall, Judge:

In this case, plaintiff imported watchcases and movements from Switzerland. Cases and movements are subject to different rates of duty. It is claimed that due to a clerical error plaintiff was compelled to pay excessive duty on the importation. From the facts as developed at the trial, it was established that plaintiff received notice from the appraiser that the merchandise would be appraised at certain figures higher than those at which entry was made, and an opportunity was given to amend the entry. Thereupon, an attempt was made to make such amendment in order that the entry…