Section 205
SEC. 205. Manifest clerical errors made in an invoice or entry, errors in return of weight, measure, and gauge, when duly certified to by the surveyor or examining officer (when there are such officers at the port), and errors in the distribution of charges on invoices not involving any question of law and certified to by the examining officer, may be corrected in the computation of duties, if such errors be discovered before the liquidation, or if discovered after liquidation, if written notice of error be filed with the collector or other chief officer of the customs within ten days after such discovery by the importer. No such claim for a return of duties shall, however, be allowed to the collector unless presented to him within one year from the time of the payment, and in all cases where the correction of the errors involves a refund of duties after liquidation of the entry, such refund shall be made by certified statement, in the usual manner. Collectors are authorized to reliquidate entries within one year from date of original liquidation for the purpose of correcting erroneous action on the original entry, upon obtaining the approval of the Insular Collector.