Schrikker v. United States

Appellant petitioned the Board of General Appraisers, under section 489 of the Tariff Act of 1922, for remission of additional duties levied by the collector at the port of New York on account of the undervaluation by appellant of his imported merchandise, cabbage.

The pertinent part of section 489 reads as follows:

Such additional duties shall not be construed to be penal and shall not be remitted nor payment thereof in any way avoided, except in the case of a manifest clerical error, upon the order of the Secretary of the Treasury, or in any case upon the finding of the Board of General…