A. N. Deringer, Inc. v. United States

Foed, Judge:

This action is before me pursuant to United States v. A. N. Deringer, Inc., 66 CCPA 50, C.A.D. 1220, 593 F. 2d 1015 (1979), wherein the court vacated the judgment of this court in A. N. Deringer, Inc. v. United States, 80 Cust. Ct. 17, C.D. 4731, 447 F. Supp. 453 (1978) and remanded the action for consideration of ap-pellee’s claim for refund of duties. In its decision of remand the court, in a footnote, made the following statement:

We do not reach the merits of appellee’s claim since such was not considered by the Customs Court. We note that the mere fact that appellee exported…