Geo. Wm. Rueff, Inc. v. United States

Walker, Judge:

In this case plaintiff claims that drawback should have been allowed under section 313 (a) of the Tariff Act of 1930 on certain steel drums manufactured in the United States with the use of imported merchandise, and alleged to have been exported in accordance with the law and regulations thereunder. Drawback was denied for the reason that the goods had not been inspected prior to lading and exportation, as required by certain regulations which will be hereinafter set forth.

From the record it appears that the Wilson & Bennett Manufac*230turing Co. of New Orleans received certain…