Case Name: Daniel F. Young, Inc. v. United States
Court: United States Customs Court
Jurisdiction: United States
Decision Date: 1957-01-11
Citations: 38 Cust. Ct. 397
Docket Number: No. 60444; protest 230129-K (New York)
Parties: Daniel F. Young, Inc. v. United States,
Judges: 
Reporter: United States Customs Court Reports
Volume: 38
Pages: 397–397

Head Matter:
Before the Third Division,
January 11, 1957
No. 60444.
Daniel F. Young, Inc. v. United States,
protest 230129-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 53865, the claim of the plaintiff was sustained.