Case Name: Protest 98863-K of F. H. Leggett & Co. (New York)
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1943-12-29
Citations: 12 Cust. Ct. 232
Docket Number: No. 49078
Parties: Protest 98863-K of F. H. Leggett & Co. (New York).
Judges: 
Reporter: United States Customs Court Reports
Volume: 12
Pages: 232–232

Head Matter:
Before the Third Division,
December 29, 1943
No. 49078.
Protest 98863-K of F. H. Leggett & Co. (New York).

Opinion:
Opinion by
Keefe, J.
At the trial it was stipulated between counsel that the merchandise was not imported and that the customs regulations relating to non-importation had been complied with by the importer. The collector was therefore directed to reliquidate the entry and make refund accordingly.