Case ID: cust-ct_32/html/0444-04.html
Source: Caselaw Access Project
Author: {"author": "Johnson, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

No. 57968.
    protest 204994-K (New York).
    Silmo Chemical Corporation v. United States,
   Opinion by

Johnson, J.

In accordance with stipulation of counsel that if the affidavit of the ultimate consignee had been filed with the collector prior to liquidation of the entry, the 64 drums would have been returned free of duty under paragraph 1615, supra, and the certificate of outward manifest would have been waived by the collector in view of the appraiser’s affirmative report that said 64 drums were of American origin, the claim of the plaintiff was sustained as to said drums.