Case Name: Gulf Oil Corp. and J. J. Boll v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1958-10-17
Citations: 41 Cust. Ct. 380
Docket Number: No. 62377; protest 318501-K (B) (New York)
Parties: Gulf Oil Corp. and J. J. Boll v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 41
Pages: 380–380

Head Matter:
No. 62377.
Gulf Oil Corp. and J. J. Boll v. United States,
protest 318501-K (B) (New York).

Opinion:
Opinion by
Johnson, J.
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 53865, the claim of the plaintiffs was sustained.