Case: Louis Marx & Co. v. United States
Abbreviation: Marx v. United States
Decision Date: 1959-01-27
Docket Number: No. 62712; protest 323938-K (New York)
Citation: 42 Cust. Ct. 270
Volume: 42
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Louis Marx & Co. v. United States,
Judges: 
Pages: 270–270

Head Matter:
No. 62712.
Louis Marx & Co. v. United States,
protest 323938-K (New York).

Opinion:
Opinion by
Johnson, J.
At the trial, 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.