United States v. R. H. Comey Brooklyn Co.

The merchandise in this case, a large number of pieces of hemp braid, was imported and entered for warehouse January 26, 1923. June 16 following it was withdrawn from warehouse on an entry for consumption and the duties then paid. The appellee here, who is the manufacturer and exporter, thereafter manufactured the braid by bleaching the same and exported it from the United States June 30, 1926, under claim for drawback. The collector refused to allow the drawback on the ground that the manufactured braid was exported more than three years after the delivery from warehouse, at which time the…