United States v. Benjamin
U.S. Circuit Court for the District of Southern New York
Appeal on behalf of the United States from a decision of the board of general appraisers which reversed the action of the collector in relation to certain merchandise imported by Benjamin & Oaspery.
1Opinion of the CourtGoxe, District Judge
(orally). We start in this cause with the undisputed fact" that there was a clear clerical mistake in the invoice of the goods, which, though in fact worth so many pfennigs, were invoiced as worth so many marks. This being true, the court is naturally inclined to give the importers relief, if possible. As soon as the mistake was discovered the importers protested against the illegal exaction of duty. The protest, with all the proceedings, was returned by the collector to the board of general appraisers. They find as facts that there was a clear clerical mistake in the valuation of the goods,…
2Cited by5 opinions
- United States v. Swedish Produce Co.Court of Customs and Patent Appeals · 1913
- Morimura Bros. v. United StatesU.S. Circuit Court for the District of Southern New York · 1908
- Gillespie v. United StatesU.S. Circuit Court for the District of Southern New York · 1900
- Hampton, Jr., & Co. v. United StatesCourt of Customs and Patent Appeals · 1914
- Mills v. United StatesCourt of Customs and Patent Appeals · 1917