Paramount Pictures, Inc. v. United States

Keefe, Judge:

This suit involves the assessment of duty by the collector at Los Angeles upon certain photographic lenses of foreign manufacture exported from the United States together with motion-picture cameras for the purpose of making a motion picture *197on location in tlie Republic of Panama and returned to the United States in the same condition as exported. All the photographic apparatus, including the cameras, was admitted free of duty under the provisions of paragraph 1615 of the act of 1930, as American goods returned, except ten lenses of foreign manufacture and their American-made…