Case Name: Judson Sheldon Division National Carloading Corp. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1956-02-23
Citations: 36 Cust. Ct. 357
Docket Number: No. 59735; protest 230865-K (New York)
Parties: Judson Sheldon Division National Carloading Corp. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 36
Pages: 357–357

Head Matter:
Before the Third Division,
February 23, 1956
No. 59735.
Judson Sheldon Division National Carloading Corp. v. United States,
protest 230865-K (New York).

Opinion:
Opinion by
Johnson, J.
It was stipulated that if the affidavit of American manufacture, attached to the entry papers, had been filed prior to the liquidation of the entry or the expiration of the collector's review period, the certificate of exportation would have been waived and the entry liquidated free of duty under paragraph 1615, supra. On the record presented, and following Abstracts 47521, 53865, and 57731, the claim of the plaintiff was sustained.