Case ID: cust-ct_47/html/0365-01.html
Source: Caselaw Access Project
Author: {"author": "Richardson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Before the Third Division,
    November 13, 1961
    No. 66208.
    Neo-Smelting & Refining, Inc. v. United States,
    protest 59/27528(A) (New York).
   Opinion by

Richardson, J.

It was stipulated that the collector would have liquidated the merchandise free of duty had certain information, which was subsequently supplied, been before him at the time of liquidation. An examination of the official papers, which were received in evidence, showing the involved merchandise to be a byproduct scrap which had to be remanufactured, the claim of the plaintiff was sustained.