Case Name: Barian Shipping Company, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-02-26
Citations: 38 Cust. Ct. 417
Docket Number: No. 60519; protest 296804-K (New York)
Parties: Barian Shipping Company, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 417–417

Head Matter:
No. 60519.
Barian Shipping Company, Inc. v. United States,
protest 296804-K (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 57104, the claim of the plaintiff was sustained.