Barian Shipping Co. v. United States

U.S. Customs Court

Barian Shipping Co. v. United States

38 Cust. Ct. 417

United States Customs Court·Decided February 26, 1957·No. No. 60519; protest 296804-K (New York)·Published

Opinion

Opinion by

Johnson, J.

It was stipulated that if the certificate of exportation had been filed prior to the liquidation of the entry or the expiration of the collector’s review period provided for in section 515, the merchandise would have been liquidated free of duty under paragraph 1615, as amended, supra. In view of the stipulation and following Abstract 57104, the claim of the plaintiff was sustained.

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Opinion by

Johnson, J.

It was stipulated that if the certificate of exportation had been filed prior to the liquidation of the entry or the expiration of the collector’s review period provided for in section 515, the merchandise would have been liquidated free of duty under paragraph 1615, as amended, supra. In view of the stipulation and following Abstract 57104, the claim of the plaintiff was sustained.

Barian Shipping Co. v. United States, 38 Cust. Ct. 417 (cusc 1957).

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