Case Name: Joseph Markovits, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1959-01-27
Citations: 42 Cust. Ct. 269
Docket Number: No. 62711; protest 312168-K (New York)
Parties: Joseph Markovits, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 42
Pages: 269–269

Head Matter:
No. 62711.
Joseph Markovits, Inc. v. United States,
protest 312168-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial, it was stipulated that if the certificate of exportation had been filed prior to the liquidation of the entry or the expiration of the collector's review period provided for in section 515, the merchandise would have been liquidated free of duty under paragraph 1615, as amended, supra. In view of the stipulation and following Abstract 57104, the claim of the plaintiff was sustained.