Arthur J. Fritz, Jr. v. United States of America

Arthur J. Fritz, Jr. (hereinafter Fritz) owns and operates a customhouse brokerage firm. On or about September 4, 1971, as a result of a clerical mistake made by one of his own employees, Fritz overpaid almost $6,000 in customs duties on imported merchandise brokered by his firm. This mistake went undetected until November 27, 1972 when it was discovered by Fritz’s auditors.

On December 4, 1972, Fritz, utilizing the procedures established by 19 U.S.C. § 1520 (c), applied for an administrative refund of his excess customs payment. The Customs Bureau while acknowledging that Fritz had made an overpayment, ruled that his claim for a refund was time-barred by 19 U.S.C. § 1520 (c)(1) since more than one year had elapsed between the overpayment and the subsequent claim for an administrative refund.

Rebuffed in his attempt to obtain administrative redress, Fritz filed an action in the United States District Court for the Northern District of California (Samuel Conti, Judge) in a further effort to force a refund of his excess customs payment. However, Judge Conti, in a well-reasoned opinion, dismissed Fritz’s action holding that, as a result of the subject matter of the suit,…