Case: H. L. Moore Drug Exchange v. United States
Abbreviation: H. L. Moore Drug Exchange v. United States
Decision Date: 1963-04-22
Docket Number: No. 67616; protest 62/6964 (New York)
Citation: 50 Cust. Ct. 272
Volume: 50
Reporter: United States Customs Court Reports
Court: United States Customs Court
Jurisdiction: United States
Parties: H. L. Moore Drug Exchange v. United States,
Judges: 
Pages: 272–272

Head Matter:
Before the Third Division,
April 22, 1963
No. 67616.
H. L. Moore Drug Exchange v. United States,
protest 62/6964 (New York).

Opinion:
Opinion toy
Johnson, J.
At the trial, it was stipulated that at the time of liquidation there was no compliance with the applicable customs regulations, but that said regulations have now been complied with, to the extent that part of the merchandise, worth $7,000, consisted of American goods returned. Accordingly, the claim of the plaintiff was sustained, and the collector was directed to reliquidate the entry and refund all duty taken upon such part of the merchandise as is worth $7,000.