Case: Protest 49499-K of Max Koenig & Sons (New York)
Abbreviation: Protest 49499-K of Koenig
Decision Date: 1941-10-08
Docket Number: No. 46412
Citation: 7 Cust. Ct. 284
Volume: 7
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Protest 49499-K of Max Koenig & Sons (New York).
Judges: 
Pages: 284–284

Head Matter:
Before the Third Division,
October 8, 1941
No. 46412.
Protest 49499-K of Max Koenig & Sons (New York).

Opinion:
Opinion by
Cline, J.
At the hearing plaintiffs endeavored to prove that the inclusion of this charge was due to a clerical error on the part of the customs broker. The customs broker testified that in making the entry he failed to deduct the nondutiable charges for insurance and consular fee, which failure was probably due to "rush of business, oversight." It is noted that no claim is made in the pleadings as to the inclusion of the consular fee in the entered value. The importer testified that the customs broker had been given no instructions in regard to making this particular entry. From the record the court found that the plaintiff had not produced proof sufficient to make out a case of clerical error. The protest was therefore overruled. McQuillan v. United States (18 C. C. P. A. 215, T. D. 44401) and Yamada v. United States (26 id. 89, T. D. 49826) cited.