High v. United States

Ekwall, Judge:

Plaintiff in this case claims that duty was assessed upon an importation of thin soy upon a value higher than the entered value. At the hearing and in the brief the claim is stated to be “against the decision of the Collector for ‘his refusal to reliquidate any entry for a clerical error discovered within one year after the date of entry or within sixty days after liquidation or reliquidation when such liquidation or reliquidation is made more than ten months after the date of entry.’ ” The error complained of appears on the invoice in connection with casks 39/48 of thin soy…