Swan Tricot Mills Corp. v. United States

Maletz, Judge:

This protest is directed against the refusal of the district director of customs at San Juan, Puerto Pico, to allow— pursuant to section 313(c) of the Tariff Act of 1930, as amended — a refund of duty as drawback on imported yarn allegedly not conforming to sample. The refund was disallowed because of the importer’s non-compliance with the requirements for drawback imposed by statute and regulations. Plaintiff concedes that it did not strictly comply with such requirements but claims it has substantially complied and, therefore, its claim for drawback should be allowed.…