Lansing Co., Inc. v. United States

LANDIS, Judge:

In this civil action brought to recover drawback of duties, plaintiff complains that at all the customs administrative levels 1 pursued it has been denied a refund of such duties under section 313(c) of the Tariff Act of 1930, as amended. The drawback involved 90 cartons of so-called “invisible or concealed zippers” exported from the United States and returned to the manufacturer in West Germany.

Section 313 of the Tariff Act of 1930, as amended (19 U.S.C. § 1313), provides in pertinent part as follows:(c) Upon the exportation of merchandise not conforming to sample or…