Romar Trading Co. v. United States

Mollison, Judge:

This protest is against the refusal of the collector of customs to allow drawback under section 313 (a) of the Tariff Act of 1930 (19 U. S. C. § 1313 (a)) upon the exportation of goods manufactured in the United States with the use of imported materials. The ground of refusal was that the completed articles were not exported within 3 years after importation of the imported material as required by section 313 (h) of the said act. For ready reference the cited provisions of the act are quoted in the margin.1

The plaintiff herein does not deny that actual exportation of the goods…