Case: Inter-Maritime Forwarding Co., Inc. v. United States
Abbreviation: Inter-Maritime Forwarding Co. v. United States
Decision Date: 1961-02-07
Docket Number: No. 65144; protest 58/16949 (New York)
Citation: 46 Cust. Ct. 332
Volume: 46
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: Inter-Maritime Forwarding Co., Inc. v. United States,
Judges: 
Pages: 332–332

Head Matter:
Before the Third Division,
February 7, 1961
No. 65144.
Inter-Maritime Forwarding Co., Inc. v. United States,
protest 58/16949 (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 47521, the claim of the plaintiff was sustained.