Yamada v. States

The appellant has here appealed from the judgment of the United States Customs Court, Third Division, which overruled the appellant’s protest against the refusal of the collector to reliquidate, on account of clerical error, an entry made by appellant at the port of San Francisco, under circumstances which will be hereinafter stated.

Our decision involves an interpretation, and a determination as to the proper application of certain provisions of sections 489 and 514 of the Tariff Act of 1922. The pertinent provisions of the two sections read as follows:

Sec. 489. * * * Duties shall not,…