General
Book of the Month Club, Inc. v. United States
41 Cust. Ct. 355·United States Customs Court·1958
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Opinion
Before the Third Division,
August 14, 1958
No. 62295.
Book of the Month Club, Inc. v. United States,
protest 280496-K (New York).
[MAJORITY — Johnson, J.]
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 57104, the claim of the plaintiff was sustained.