Geo. Wm. Rueff, Inc. v. United States

Richardson, Judge:

In this action, the plaintiff is protesting the refusal of the collector to reliquidate on the ground of clerical error, mistake of fact, or other inadvertence, six entries of merchandise invoiced as “Sisal Binder Twine, White, 500 Ft.”

The case has been submitted upon the official papers. From an examination of these papers and of memorandums filed by counsel for parties to the litigation, the following facts emerge:

The merchandise was entered at the port of New Orleans free of duty under 19 U. S. C., section 1001, paragraph 1622 (par. 1622, Tariff Act of 1930).

The entries…