Air-Sea Brokers, Inc. v. United States

Ford, Judge:

By tbis action, tbe court has before it for determination the issue as to whether certain electronic components exported from Belgium and Hong Kong are entitled to duty-free entry as American goods returned under item 800.00 of the Tariff Schedules of the United States.1 Free entry is based upon whether Air-Sea Brokers, Inc., the plaintiff-importer of record (a licensed customhouse broker) has complied with the requirements for duty-free entry under the applicable statutes and regulations. Additionally, plaintiff has raised the issue of whether the doctrine of equitable estoppel…