Nestle's Food Co. v. United States

This is an appeal from a judgment of the United States Customs Court denying claims for refund of duties as drawback.

It appears from the record that appellant filed in the office of the collector at the port of Seattle a written notice of intent to export 12,883 cases of condensed milk, with benefit of drawback. The purpose of the filing of such notice was to secure a refund of duties paid on certain imported sugar used in the production of the milk. The notice contained the information that the merchandise was to be shipped on the S. S. President Jackson. The merchandise was sent to Smith’s…