Case Name: Neo-Smelting & Refining, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1961-11-13
Citations: 47 Cust. Ct. 365
Docket Number: No. 66208; protest 59/27528(A) (New York)
Parties: Neo-Smelting & Refining, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 47
Pages: 365–365

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

Opinion:
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.