Crescent Burlap Bag Co. v. United States

Mollison, Judge:

The above-entitled protest is directed against the refusal of the collector of customs to allow drawback under the provisions of section 313 (a) of the Tariff Act of 1930 upon the exportation of certain burlap bags claimed to have been manufactured in the United- States with the use of imported, duty-paid materials.

There does not seem to be any question but that drawback was denied solely for the reason that the plaintiff failed to comply with the provisions of section 22.7 (a) of the Customs Regulations of 1943, which were in force and effect at the times here pertinent (they…