Case: J. D. Smith Inter-Ocean, Inc. v. United States
Abbreviation: J. D. Smith Inter-Ocean, Inc. v. United States
Decision Date: 1952-12-23
Docket Number: No. 57001; petition 6857-R (New York)
Citation: 30 Cust. Ct. 305
Volume: 30
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: J. D. Smith Inter-Ocean, Inc. v. United States,
Judges: 
Pages: 305–305

Head Matter:
Before the First Division,
December 23, 1952
No. 57001.
petition 6857-R (New York).
J. D. Smith Inter-Ocean, Inc. v. United States,

Opinion:
Opinion by
Oliver, C. J.
The vice president of the petitioner testified that he made entry of the merchandise at the value suggested by the appraiser. Subsequently, the appraiser advised that the entered value should be increased, and the petitioner filed an amended entry setting forth the suggested higher value. Through oversight, however, petitioner failed to deposit the estimated duties based on the amended entered value. When the inadvertence was discovered, petitioner attempted to pay the required amount of duty, but it was too late as the merchandise had been appraised. On the record presented the court was satisfied that the relief sought should be allowed. The petition was therefore granted.