Case Name: Federal Seaboard Terra Cotta Corporation v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1949-11-15
Citations: 23 Cust. Ct. 208
Docket Number: No. 53724; protest 145571-K (New York)
Parties: Federal Seaboard Terra Cotta Corporation v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 23
Pages: 208–208

Head Matter:
No. 53724.
protest 145571-K (New York).
Federal Seaboard Terra Cotta Corporation v. United States,

Opinion:
Opinion by
Johnson, J.
It appeared that the importer was unable to comply with the regulations by filing a certificate on customs Form 4467 of outward shipment of the films in question. When the protest was called for trial there was no appearance on behalf of the plaintiff. In view of the mandatory requirements of the statute attending the importation of American goods without the payment of duty, judgment was rendered in favor of the defendant.