Case Name: L. Barbier (Arabian American Oil Co.) v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1954-01-07
Citations: 32 Cust. Ct. 367
Docket Number: No. 57755; protests 208854-K and 208856-K (New York)
Parties: L. Barbier (Arabian American Oil Co.) v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 32
Pages: 367–367

Head Matter:
Before the Third Division,
January 7, 1954
No. 57755.
protests 208854-K and 208856-K (New York).
L. Barbier (Arabian American Oil Co.) v. United States,

Opinion:
Opinion by
Johnson, J.
At the trial, it appeared that duty was assessed upon the film for the reason that the regulations were not complied with. The missing documents were admitted in evidence, together with the memoranda of the collector, stating that the regulations were now complied with and had not the period within which the collector may review his liquidations expired, the film would have been admitted free of duty. On the record presented, the claim of the plaintiff was sustained.