Legal Opinion

N. M. Albert Co. v. United States

United States Customs Court

Decided March 17, 1955No. C. D. 1686PublishedCited by 4 opinions

1Opinion of the Court

EKwall, Judge:

This is an action involving a shipment of watch movements and cases imported from Switzerland. No question is raised as to the rate of duty assessed by the collector. Plaintiff claims that a clerical error was made in the worksheet (exhibit 2) filed with the amended entry and that the collector erred in basing the dutiable value upon the wording of such worksheet rather than upon the actual computations shown thereon, which were carried into the amended entered value.

Said worksheet, which was received in evidence as exhibit 2, is as follows:

Importer amends as follows:

5000 Movts.…

2Cases cited1 opinion

  1. Loudon ex rel. Floyd v. United StatesUnited States Customs Court · 1942

3Cited by4 opinions

  1. Import Export Service v. United StatesUnited States Customs Court · 1957
  2. Parrott v. United StatesUnited States Customs Court · 1955
  3. Charleston Overseas Forwarders, Inc. v. United StatesUnited States Customs Court · 1955
  4. PPG Industries, Inc. v. United StatesUnited States Court of International Trade · 1984

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