Case Name: Van Norden & Company v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-10-17
Citations: 39 Cust. Ct. 467
Docket Number: No. 61285; protest 307920-K (New York)
Parties: Van Norden & Company v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 39
Pages: 467–467

Head Matter:
Before the Third Division,
October 17, 1957
No. 61285.
protest 307920-K (New York).
Van Norden & Company v. United States,

Opinion:
Opinion by
Richardson, J.
It was stipulated that a memorandum of the collector, stating that the merchandise was exported from customs custody, may be received in evidence, and the protest submitted. Section 8.49 (e), Customs Regulations of 1943, as amended, reads as follows: "Merchandise regularly entered in good faith and subsequently found to be prohibited entry under any law of the United States, if exported under customs supervision in accordance with the regulations set forth in sections 18.25 and 18.26, is exempt from duty and any duties collected thereon shall be refunded." In accordance with the facts and stipulation of counsel and on the authority of section 8.49 (e), supra, the claim of the plaintiff was sustained.