Case Name: Protest 74228-K of Advance Solvents & Chemical Corp. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1944-04-20
Citations: 12 Cust. Ct. 297
Docket Number: No. 49361
Parties: Protest 74228-K of Advance Solvents & Chemical Corp. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 297–297

Head Matter:
No. 49361.
Protest 74228-K of Advance Solvents & Chemical Corp. (New York).

Opinion:
Opinion by
Keefe, J.
The only question at issue appeared to be whether notice of intent to export the drums had been filed. It was fully established that the drums had been previously exported from the United States and at the time of exportation notice of intent had been filed for each of the drums. The collector was therefore directed to reliquidate the entry and make refund of duties taken on the 12 drums.