Halsey Import Co. v. United States

Opinion by

At the trial, a memorandum of the collector, dated June 5, 1958, was offered in evidence, in which he stated that the correct amount of dozens which was subject to duty at the specific rate was 6,462. In accordance with stipulation of counsel that the facts set forth in this memorandum were true and correct, the collector was directed to reliquidate the entry, assessing the specific duty of 10 cents per dozen on the basis of 6,462 dozen.