United States v. Borgfeldt & Co.

This appeal concerns a question of practice. The importation of merchandise was duly entered at the port of New York; In due time and in due form affidavits of a shortage thereof were filed in the office of the collector. By some inadvertence they were not brought to his attention at the time of liquidation, were not considered by him upon liquidation, and duties therefore were assessed upon the entire invoice quantities. Appeal was taken to the Board of United States General Appraisers. The docket of the board in relation to this shortage recites as follows:

June 6, 1921, affidavits as to…