J. D. Smith Inter-Ocean, Inc. v. United States

Ekwall, Judge:

This case involves an importation of musical instruments and parts from France. Plaintiff claims that, due to a clerical error, the last three items on the invoice were noted as valued at French francs 490 each, whereas the proper unit of value was French francs 49 per piece.

*328At the trial of the case, all of the entry papers transmitted to the court by the collector and all the official correspondence attached thereto, together with the letter from the Bureau of Customs, were admitted in evidence. Government counsel stated the Government’s claim to be that the appraiser could not…