Atlas Fibers Co. v. United States

Mollison, Judge:

In this case there is no real dispute as to the facts; the dispute concerns the legal effects or consequences which flow from the said facts.

The merchandise involved consisted of 565 bales of garnetted rayon waste which were imported in vessels which arrived at the port of New York on April 22, April 23, May 6, and May 29, 1947. It appears that after arrival of the merchandise entries for the same were not made within the time required by the regulations, and it was sent to certain bonded warehouses under general orders under *248the provisions of section 490 of the Tariff Act of…