Carl Matusek Shipping Co. v. United States

Wilson, Judge:

This protest is directed against the refusal of the collector to allow as drawback, under section 313, Tariff Act of 1930, as amended, 99 per centum of the duties which had been paid upon the importation of certain kerosene heaters and parts. Drawback was denied on the ground of alleged noncompliance with the provisions of sections 22.31-22.33 of the Customs Regulations, as amended.

*9The pertinent regulations herein involved are as follows:

Section 313 of the Tariff Act of 1930, as amended by the Customs Simplification Act of 1953, T.D. 53318, 88 Treas. Dec. 186, 194:(c)…