Gillespie v. United States
U.S. Circuit Court for the District of Southern New York
Appeal by Gillespie Bros., importers, from a decision (G. A. 3966) ■of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on certain merchandise imported at the port of New York. The importers filed a protest against the decision of the collector, contending that there was a manifest clerical error in the invoice, which they were entitled to have corrected.
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Appeal by Gillespie Bros., importers, from a decision (G. A. 3966) ■of the Board of General Appraisers, which affirmed the assessment of duty by the collector of customs on certain merchandise imported at the port of New York. The importers filed a protest against the decision of the collector, contending that there was a manifest clerical error in the invoice, which they were entitled to have corrected. The board overruled the protest, stating in the opinion: “It would seem that the remedy of the importers, if any they had, was to make an entry upon a pro forma invoice, and not on the…
1Opinion of the Court
TOWNSEND, District Judge.
The protestants in this case imported a certain quantity of sugar in American hogsheads, and by mistake put in the price of the hogsheads as part of the price of the sugar on which the duty was to be assessed. Immediately upon entry of the goods the' agent of the importers made the necessary deduction for the hogsheads, and pointed it out to the collector, who assented to the correction; but the naval office afterward refused to allow the correction to be made. Before the entry was- liquidated the importers cabled over and got a new, corrected invoice, and asked the…
2Cases cited2 opinions
- United States v. BenjaminU.S. Circuit Court for the District of Southern New York · 1896
- United States v. ZuricaldyU.S. Circuit Court for the District of Southern New York · 1896
3Cited by3 opinions
- United States v. Swedish Produce Co.Court of Customs and Patent Appeals · 1913
- Hampton, Jr., & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Mills v. United StatesCourt of Customs and Patent Appeals · 1917