American Pistachio Corp. v. United States

Mollison, Judge:

This protest is directed against the action of the collector of customs in refusing to allow drawback under the provisions of section 313 (c) of the Tariff Act of 1930 (19 U. S. C. 1940 ed. § 1313 (c)) on the exportation of certain molasses imported from Syria which, it was claimed, did not conform to the specifications of the importer’s order.

The statutory provisions relied upon read as follows:

SEC. 313. DRAWBACK AND REFUNDS.

* * * * * . * *(c) Merchandise Not Conforming to Sample or Specifications. — Upon the exportation of merchandise not conforming to sample or…