National Sugar Refining Co. v. United States

Mollison, Judge:

The plaintiff company imported certain raw sugar which it refined and caused to be laden on board the S. S. Jessmore for exportation with benefit of drawback under the provisions of section 313 of the Tariff Act of 1930 (19 U. S. C. §1313). The amount of the shipment was 2,241,200 pounds, and the vessel sailed from the port of New York on October 18, 1947, destined for St. John’s, Newfoundland. On the following day, while the vessel was at sea, she was in a collision with another vessel which caused such damage to the Jessmore that she returned to New York.

Of the shipment of…