No. 40982 | Cust. Ct. | Apr 3, 1939

Opinion by

Evans, J.

It was found that the proof does not show clerical error made by one upon whom no duty devolved to exercise original thought or judgment. Yamada v. United States (26 C. C. P. A. 89, T. D. 49628) cited. The record showed that the examining officer clearly admits that he made an error. As the importer neglected to avail himself of the opportunity to appeal to reap-praisement the protest was overruled.